T.C. Memo. 2006-64 UNITED STATES TAX COURT WAYNE CURTIS SIRON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11208-04. Filed April 4, 2006. Wayne Curtis Siron, pro se. Jeanne Gramling, for respondent. MEMORANDUM OPINION WELLS, Judge: Respondent determined a deficiency in petitioner’s 1998 Federal income tax of $3,161, a section 6651(a)(1) addition to tax for failure to file of $788.25, and a section 6654(a) addition to tax for failure to pay estimated income tax of $144.25. The issues to be decided are whether petitioner is liable for the deficiency as determined byPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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