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COCOZZA v. COMMISSIONER

Docket No. 639-96.

74 T.C.M. 5 (1997)

T.C. Memo. 1997-305

Rosemary V. Cocozza v. Commissioner.

United States Tax Court.

Filed July 1, 1997.

Attorney(s) appearing for the Case

Rosemary V. Cocozza, pro se. J. Scot Simpson, for the respondent.

MEMORANDUM OPINION

BEGHE, Judge:

This case is before the Court on cross-motions for summary judgment under Rule 121.1 For the year 1992, respondent determined a deficiency of $8,026 in petitioner's Federal income tax, an addition to tax of $1,911.50 under section 6651(a) for failure to file an income tax return, and an addition to tax of $331.20 under section 6654(a) for failure to make payments of estimated tax.

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