OLIVER v. COMMISSIONER

Docket No. 5242-69 SC.

32 T.C.M. 876 (1973)

T.C. Memo. 1973-187

Harvey R. Oliver v. Commissioner.

United States Tax Court.

Filed August 27, 1973.


Attorney(s) appearing for the Case

Eli Smuckler, for the respondent.


Memorandum Opinion

DRENNEN, Judge:

In September 1969, petitioner received an undated document from respondent which informed him that he owed $405.90 in additional taxes for his tax year ending December 31, 1966. Respondent determined that the additional amount was due because petitioner, the sole proprietor of his own business, had failed to pay his 1966 self-employment taxes. The document petitioner received, which is commonly known as a notice of tax...

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