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Avery v. Commissioner

Docket No. 9970-98.

78 T.C.M. 1212 (1999)

T.C. Memo. 1999-418

David Anthony Avery v. Commissioner.

United States Tax Court.

Filed December 23, 1999.

Attorney(s) appearing for the Case

David Anthony Avery, pro se. Jeanne Gramling, for the respondent.

MEMORANDUM OPINION

POWELL, Special Trial Judge:

Respondent determined a deficiency in petitioner's 1994 Federal income tax and an accuracy-related penalty under section 6662(a)1 in the respective amounts of $4,940 and $988.

The issues are whether provisions of the Internal Revenue Code violate the Thirteenth Amendment to the Constitution and whether petitioner is liable for the penalty under section 6662(a).

The...

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