T.C. Memo. 2007-45 UNITED STATES TAX COURT LAURA DENISE SEIDEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24034-04. Filed February 27, 2007. Laura D. Seidel, pro se. Jeremy L. McPherson, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined a $61,546 deficiency in petitioner’s 2002 Federal income tax and a $1,528 addition to tax pursuant to section 6654(a),1 as well as additions to tax 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 Next
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