T.C. Memo. 2006-92 UNITED STATES TAX COURT ANNE C. SNYDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13874-04. Filed May 2, 2006. William F. Jones, for petitioner. C. Teddy Li, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined a deficiency in, and an accuracy-related penalty under section 6662(a)1 on, peti- tioner’s Federal income tax (tax) for her taxable year 2001 of 1All section references are to the Internal Revenue Code in effect for the year at issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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