T.C. Memo. 2007-292 UNITED STATES TAX COURT HUBERT JOUBERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8769-06. Filed September 24, 2007. P failed to file a Federal income tax return for 2002. R determined a deficiency and asserted in the notice of deficiency, the answer, and the pretrial memorandum additions to tax pursuant to secs. 6651(a)(1) and (2), and 6654(a), I.R.C. Held: P is liable for the deficiency and additions to tax. Hubert Joubert, pro se. Daniel J. Parent, for respondent.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 NextLast modified: November 10, 2007