HOROWITZ v. COMMISSIONER

Docket Nos. 3422-05, 3854-05.

91 T.C.M. 1120 (2006)

T.C. Memo. 2006-91

Lawrence Horowitz v. Commissioner.

United States Tax Court.

Filed May 2, 2006.


Attorney(s) appearing for the Case

Lawrence Horowitz, pro se.

Donald A. Glasel, for respondent.


MEMORANDUM OPINION

COHEN, Judge.

Respondent determined deficiencies of $7,515, and $13,352 in petitioner's Federal income taxes for 2001 and 2002, respectively. Respondent also determined additions to tax of $1,690.20 and $2,766.37 under section 6651(a)(1) and $297.24 and $406.91 under section 6654 for 2001 and 2002, respectively.

Respondent also determined additions to tax under section 6651(a)(2). In each of the answers, respondent conceded the...

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