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HOWARD v. COMMISSIONER

Docket No. 11442-04.

89 T.C.M. 1449 (2005)

T.C. Memo. 2005-144

Randal W. Howard v. Commissioner.

United States Tax Court.

Filed June 20, 2005.

Attorney(s) appearing for the Case

Randal W. Howard, pro se;

Ric D. Hulshoff, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined deficiencies in petitioner's Federal income tax of $5,219 for 2000 and $9,164 for 2002, and additions to tax for failure to file under section 6651(a)(1) of $814 for 2000 and $1,746.23 for 2002, for failure to pay tax under section 6651(a)(2) of $465.66 for 2002, and for failure to pay estimated tax under section 6654 of $162.28 for 2000...

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