T.C. Memo. 2007-166 UNITED STATES TAX COURT STEPHEN S. ZIEGLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23638-04. Filed June 27, 2007. Michael J. Grace, for petitioner. Roger W. Bracken, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined the following defi- ciencies in, additions under section 6651(a)(1)1 to, and accuracy-related penalties under section 6662(a) on petitioner’s 1Unless otherwise indicated, all section references are to the Internal Revenue Code (Code) in effect for the years at issue. All Rule references are to the Tax Court Rules of Prac- tice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007