T.C. Memo. 2007-82
UNITED STATES TAX COURT
STEVEN R. OLMOS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2232-04. Filed April 9, 2007.
George E. Harp, for petitioner.
Alisha M. Harper, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined a deficiency in
petitioner’s 2001 Federal income tax of $43,886 and additions to
tax under sections 6651(a)(1) and 6654(a) of $10,072 and $1,754,
respectively.1 The issues for decision are: (1) Whether
1 Unless otherwise indicated, all section references are to
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Last modified: November 10, 2007