POND v. COMMISSIONER

Docket No. 10911-03.

90 T.C.M. 468 (2005)

T.C. Memo. 2005-255

Steven W. Pond, v. Commissioner.

United States Tax Court.

October 31, 2005.


Attorney(s) appearing for the Case

Steven W. Pond, pro se.

Elizabeth Downs, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge:

By notices dated April 8, 2003, respondent determined deficiencies in and additions to petitioner's 1995, 1996, 1997, 1998, 1999, 2000, and 2001 Federal income taxes. The issues for decision are whether petitioner received unreported income and is liable for the sections 6654(a)1 and 6651(a)(1) or (f) additions to tax.

FINDINGS OF FACT

In 1980, petitioner...

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