T.C. Memo. 2007-236 UNITED STATES TAX COURT MICHAEL C. DODGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18365-05. Filed August 20, 2007. Michael C. Dodge, pro se. Bruce K. Meneely, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined a deficiency of $18,931 and additions to tax pursuant to sections 6651(a)(1),1 6651(a)(2), and 6654(a) of $4,259.47, $2,366.37, and $632.58, 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 NextLast modified: November 10, 2007