T.C. Memo. 2007-60 UNITED STATES TAX COURT NATHANIEL CALEB AVERY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17314-05. Filed March 14, 2007. Peter J. Gibbons, for petitioner.1 Michele Craythorn, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: Respondent determined a $39,890 deficiency in petitioner’s 2002 Federal income tax and additions to tax of $6,743.70 under section 6651(a)(1), $4,046.22 under section 1 Peter J. Gibbons entered his appearance on Sept. 21, 2006. Petitioner had filed the petition pro se on Sept. 15, 2005.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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