DETWILER v. COMMISSIONER

Docket No. 20442-81.

45 T.C.M. 1371 (1983)

T.C. Memo. 1983-219

Craig M. Detwiler v. Commissioner.

United States Tax Court.

Filed April 25, 1983.


Attorney(s) appearing for the Case

Craig M. Detwiler, pro se, Brockport, N.Y. George W. Connelly, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

After concessions, the issue to be decided in this case is whether respondent appropriately determined additions to tax under section 6653(b)1 for fraud in the context of petitioner's "protest" filings of Forms 1040; purported reliance on the Fifth Amendment privilege against self-incrimination; and submissions of false W-4 forms to his employer.

Findings of Fact...

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