T.C. Memo. 2007-207 UNITED STATES TAX COURT ROYCE A. ELLIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19766-05. Filed July 31, 2007. Terrel B. DoRemus, for petitioner. Audrey M. Morris and Michelle M. Kwon, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: Respondent determined deficiencies in petitioner’s Federal income taxes for 1999, 2000, and 2001 (years at issue) of $1,517,634, $3,859,291, and $1,737,726, as well as additions to tax under section 6651(a)(1) of $379,409, $868,340, and $434,432, respectively, and additions to tax for 2000 underPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007