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HAMMERS v. COMMISSIONER OF INTERNAL REVENUE

No. 89-2075.

894 F.2d 282 (1990)

Carol A. HAMMERS, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided January 17, 1990.

Attorney(s) appearing for the Case

Carol A. Hammers, pro se.

Gary R. Allen, Washington, D.C., for appellee.

Before McMILLIAN, JOHN R. GIBSON and MAGILL, Circuit Judges.

PER CURIAM.

Carol A. Hammers appeals pro se from the order of the United States Tax Court1 sustaining a federal income tax deficiency and additions assessed against her for the 1984 tax year, and awarding damages to appellee Commissioner of Internal Revenue pursuant to 26 U.S.C. § 6673(a) (Supp. IV 1986). We affirm.

Hammers filed in Tax Court a petition for redetermination of an IRS deficiency for failing to file a proper...

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