T.C. Memo. 2007-121
UNITED STATES TAX COURT
WILLIAM M. SMITH, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13599-05. Filed May 10, 2007.
William M. Smith, pro se.
Jonathan J. Ono, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined a deficiency in
petitioner’s 2002 Federal income tax of $4,088, as well as
additions to tax under section 6651(a)(1) of $1,131 and section
6654 of $125.1
1 Unless otherwise indicated, all section references are to
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Last modified: November 10, 2007