ESCANDON v. COMMISSIONER

Dkt. No. 13429-05.

93 T.C.M. 1245 (2007)

T.C. Memo. 2007-128

Natalia Ravelo Escandon v. Commissioner.

United States Tax Court.

May 22, 2007.


Attorney(s) appearing for the Case

Natalia Ravelo Escandon, pro se.

Justin L. Campolieta, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined a deficiency of $1,868 in petitioner's Federal income tax, as well as additions to tax of $415.58 under section 6651(a)(1) and $83.12 under section 6651(a)(2) for 2003.1 After concessions, the issues for decision are: (1) Whether petitioner is liable for income tax on her wages and unemployment benefits; (2) whether petitioner is liable for the addition...

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