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HALCOTT v. COMMISSIONER

Docket No. 6010-03.

88 T.C.M. 286 (2004)

T.C. Memo. 2004-214

Mark R. Halcott v. Commissioner.

United States Tax Court.

September 22, 2004.

Attorney(s) appearing for the Case

Mark R. Halcott, pro se;

Richard D. D'Estrada, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge:

Respondent determined an $8,719 deficiency in petitioner's Federal income tax for 2000 (year in issue), a $1,227 section 6651(a)(1) addition to tax, and a $240 section 6654(a) addition to tax.1 After concessions, the remaining issue for decision is whether petitioner is liable for the addition to tax under section 6651(a)(1) for the year in issue.2

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