T.C. Memo. 2007-78 UNITED STATES TAX COURT DANON EUGENE WESLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 407-06. Filed April 2, 2007. Danon Eugene Wesley, pro se. Bryan E. Sladek, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined a deficiency of $8,936 with regard to petitioner’s Federal income tax liability for 1996 and a 25-percent addition to tax under section 6651(a)(1) for failure to file his tax return timely. After a concession by petitioner, the issues for decision are whether petitioner wasPage: 1 2 3 4 5 6 7 8 9 10 NextLast modified: November 10, 2007