T.C. Memo. 2007-331 UNITED STATES TAX COURT RONALD E. BYERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11606-05. Filed November 5, 2007. Ronald E. Byers, pro se. Kristin M. Timmons, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined deficiencies in petitioner’s Federal income and self-employment taxes and additions to tax as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008