T.C. Memo. 2008-61 UNITED STATES TAX COURT MARY C. THEURER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3629-06. Filed March 11, 2008. Jeffrey D. Moffatt, for petitioner. John D. Faucher, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined a $73,524 deficiency in petitioner’s 1999 Federal income tax, a section 6662(a) accuracy- related penalty of $14,705, and a section 6654 addition to tax of $44. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue.Page: 1 2 3 4 5 6 NextLast modified: March 27, 2008