T.C. Memo. 2007-165 UNITED STATES TAX COURT ELIZABETH LAI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 142-05. Filed June 26, 2007. Kevin O’Connell, for petitioner. Wesley F. McNamara, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined deficiencies and penalties with respect to petitioner’s 1999, 2000, and 2001 Federal income tax as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007