ESPOSITO v. COMMISSIONER

Docket No. 4542-00.

81 T.C.M. 1718 (2001)

T.C. Memo. 2001-131

Darlene Rose Esposito a/k/a Amnesty International v. Commissioner.

United States Tax Court.

Filed June 6, 2001.


Attorney(s) appearing for the Case

Darlene Rose Esposito, pro se.

Donald M. Brachfeld, for the respondent.


MEMORANDUM OPINION

DEAN, Special Trial Judge:

Respondent determined deficiencies in Federal income tax, and accuracy-related penalties under section 66621 for petitioner Darlene Esposito as follows:

                           Accuracy-Related Penalty
  Year        Deficiency          Sec. 6662

  1996 ....... $6,719             $1,344
  1997 .......  6,437              1,287
  1998...

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