T.C. Memo. 2007-128
UNITED STATES TAX COURT
NATALIA RAVELO ESCANDON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13429-05. Filed May 21, 2007.
Natalia Ravelo Escandon, pro se.
Justin L. Campolieta, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a deficiency of
$1,868 in petitioner’s Federal income tax, as well as additions
to tax of $415.58 under section 6651(a)(1) and $83.12 under
section 6651(a)(2) for 2003.1 After concessions, the issues for
1 Unless otherwise indicated, all section references are to
(continued...)
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Last modified: November 10, 2007