T.C. Memo. 2007-315 UNITED STATES TAX COURT STANLEY C. WOLCOTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4371-06, 4372-06. Filed October 18, 2007. P failed to file Federal income tax returns for 2000 and 2001 until after he was issued a notice of deficiency for those taxable years. R determined deficiencies and additions to tax pursuant to secs. 6651(a)(1) and (2) and 6654(a), I.R.C. P conceded the deficiencies. Held: P is liable for the additions to tax pursuant to secs. 6651(a)(1) and (2) and 6654(a), I.R.C. Stanley C. Wolcott, pro se. Beth A. Nunnink, for respondent.Page: 1 2 3 4 5 6 7 8 9 10 NextLast modified: November 10, 2007