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LANGE v. COMMISSIONER

Docket No. 7178-03.

90 T.C.M. 69 (2005)

T.C. Memo. 2005-176

Harold A. Lange v. Commissioner

United States Tax Court.

July 19, 2005.

Attorney(s) appearing for the Case

Harold A. Lange, pro se.

Beth A. Nunnink, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GALE, Judge:

Respondent determined a deficiency of $8,301 and additions to tax of $2,075.25 and $443.40 under sections1 6651(a)(1) and 6654, respectively, with respect to petitioner Harold A. Lange's (petitioner) Federal income tax for 2000. After concessions by respondent, the issues remaining for decision are:

(1) Whether the Form 1040, U.S. Individual Income Tax Return, submitted...

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