T.C. Memo. 2007-172 UNITED STATES TAX COURT RICHARD L. CLARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11384-06. Filed July 2, 2007. Richard L. Clark, pro se. Brenda M. Fitzgerald, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies and additions to tax as follows: Additions to Tax, I.R.C. Sec. Sec. Sec. Year Deficiency 6651(a)(1) 6651(a)(2) 6654(a) 2001 $8,584 $1,931.40 $1,673.88 $339.67 2002 5,613 1,262.92 757.75 187.54Page: 1 2 3 4 5 6 7 NextLast modified: November 10, 2007