MATHEWS v. COMMISSIONER

Dkt. No. 2515-04.

89 T.C.M. 1057 (2005)

T.C. Memo. 2005-84

Harry E. Mathews v. Commissioner.

United States Tax Court.

April 12, 2005.


Attorney(s) appearing for the Case

Harry E. Mathews, pro se;

Daniel N. Price, for respondent.


MEMORANDUM OPINION

WHALEN, Judge:

Petitioner did not file an income tax return for 2000 or 2001. In separate notices of deficiency, respondent determined the following deficiencies and additions in petitioner's tax for those years:

                                             Additions to Tax
Year         Tax    Sec. 6651(a)(1)    Sec. 6651(a)(2)1    Sec. 6654(a)
2000   $2...

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