T.C. Memo. 2007-147 UNITED STATES TAX COURT YURI G. GLOTOV, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6228-06. Filed June 13, 2007. Yuri G. Glotov, pro se. Frederick Mutter and Carroll D. Lansdell, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: Respondent determined a deficiency in petitioner’s 2003 Federal income tax of $4,721, as well as a penalty under section 6662 of $944.1 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure. Amounts (continued...)Page: 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007