T.C. Memo. 2007-324 UNITED STATES TAX COURT MICHAEL KEVIN BOLTINGHOUSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2033-06. Filed October 29, 2007. Michael Kevin Boltinghouse, pro se. Blake W. Ferguson, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: Respondent determined a deficiency in petitioner’s 2003 Federal income tax of $6,841, an addition to tax under section 6651(a)(1)1 of $1,179.23, an addition to tax 1 All section references are to the Internal Revenue Code in effect for the year in issue, and 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 NextLast modified: November 10, 2007