T.C. Memo. 2007-174 UNITED STATES TAX COURT RONALD Z. THOMPSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24178-05. Filed July 3, 2007. Anthony V. Diosdi, for petitioner. Kaelyn Romey, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: Respondent determined a deficiency in petitioner’s 2002 Federal income tax of $3,663, as well as a penalty under section 6662(a) of $733.1 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended. Amounts are rounded to nearest dollar.Page: 1 2 3 4 5 6 7 NextLast modified: November 10, 2007