T.C. Memo. 2008-68 UNITED STATES TAX COURT JASBINDER SINGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21311-06. Filed March 18, 2008. Jasbinder Singh, pro se. Margaret Burow, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: Respondent determined a deficiency in petitioner’s Federal income tax of $22,144 and a penalty under section 6662(a) of $4,428 for 2004.1 1Unless otherwise indicated, section references are to the Internal Revenue Code, as amended. Rule references are to the Tax Court Rules of Practice and Procedure. Amounts are rounded (continued...)Page: 1 2 3 4 NextLast modified: March 27, 2008