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CICCIARI v. COMMISSIONER

Docket No. 9897-01.

85 T.C.M. 1515 (2003)

T.C. Memo. 2003-179

Damon C. Cicciari v. Commissioner.

United States Tax Court.

Filed June 18, 2003.

Attorney(s) appearing for the Case

Damon C. Cicciari, pro se.

Lorianne Masano, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge:

By notice of deficiency dated May 11, 2001, respondent determined an $891 deficiency relating to petitioner's 1998 Federal income taxes. The sole issue for decision is whether petitioner is liable, pursuant to section 1401,1 for self-employment tax.

FINDINGS OF FACT

In 1998, petitioner was a full-time police officer for the Tallahassee Police Department ...

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