Jasbinder Singh - Page 1
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
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Last modified: March 27, 2008