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 Next
Last modified: November 10, 2007