T.C. Memo. 2008-9
UNITED STATES TAX COURT
JANET A. PHILLIPS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Filed January 24, 2008.Docket No. 12442-06.
P failed to report certain wage and dividend income
that she received in 2004. R determined a deficiency and
additions to tax pursuant to secs. 6651(a)(1) and (2) and
6654(a), I.R.C.
Held: P is liable for the deficiency and the additions
to tax pursuant to secs. 6651(a)(1) and 6654(a), I.R.C.
Janet A. Phillips, pro se.
Beth A. Nunnink, for respondent.
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Last modified: March 27, 2008