T.C. Memo. 2007-139 UNITED STATES TAX COURT HON PUI YIP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 689-06. Filed June 4, 2007. Hon Pui Yip, pro se. Stephanie M. Profitt, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: Respondent determined a deficiency in petitioner’s 2001 Federal income tax of $58,956.1 After 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended, and Rule references are to the Tax Court Rules of Practice and Procedure. Amounts are rounded to the nearest dollar.Page: 1 2 3 4 5 6 NextLast modified: November 10, 2007