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Sides v. Commissioner

Docket No. 3313-02.

87 T.C.M. 1413 (2004)

T.C. Memo. 2004-141

Daniel J. Sides v. Commissioner.

United States Tax Court.

June 17, 2004.

Attorney(s) appearing for the Case

Daniel J. Sides, pro se.

Stephen P. Baker, for respondent.

MEMORANDUM OPINION

VASQUEZ, Judge:

Respondent determined a $2,987 deficiency in and a $327.40 penalty pursuant to section 66621 on petitioner's 1999 Federal income tax. On July 15, 2003, respondent filed a motion for sanctions under section 6673.

After concessions, the sole issue for decision is whether to impose a penalty pursuant to section 6673.

Background

Petitioner is 26 years old. In the...

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