WEBSTER v. COMMISSIONER

Docket No. 24277-04.

92 T.C.M. 15 (2006)

T.C. Memo. 2006-144

John H. Webster, v. Commissioner.

United States Tax Court.

July 6, 2006.


Attorney(s) appearing for the Case

John H. Webster, pro se.

Huong T. Duong, for respondent.


MEMORANDUM OPINION

VASQUEZ, Judge:

This case is before the Court on respondent's motion for summary judgment and to impose a penalty under section 6673.1

Respondent determined a deficiency of $22,285 in petitioner's 1998 Federal income tax, a section 6651(a)(1) addition to tax of $10,585.38, and a section 6654(a) addition to tax of $1,011.45. In his answer, respondent adjusted the amount of the section 6651(a)(1) addition...

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