Charles Mandeville - Page 1















                                 T.C. Memo. 2007-332                                  


                               UNITED STATES TAX COURT                                


                          CHARLES MANDEVILLE, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6366-05.              Filed November 5, 2007.               

                    P failed to file Federal income tax returns for                   
               1998, 2000, 2001, 2002, and 2003.  R determined                        
               deficiencies and additions to tax pursuant to secs.                    
               6651(a)(1) and 6654(a), I.R.C.                                         
                    Held:  P is liable for the deficiencies determined                
               by R and additions to tax pursuant to secs. 6651(a)(1)                 
               and 6654(a), I.R.C.                                                    

               Charles Mandeville, pro se.                                            
               Douglas S. Polsky, for respondent.                                     












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