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HEERS v. COMMISSIONER

Dkt. No. 22338-03.

93 T.C.M. 681 (2007)

T.C. Memo. 2007-10

Raymond A. Heers v. Commissioner.

United States Tax Court.

January 16, 2007.

Attorney(s) appearing for the Case

George E. Harp, for petitioner.

William F. Castor, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge:

Respondent determined a deficiency in petitioner's Federal income tax of $86,858 and additions to tax under sections 6651(a)(1)1 and 6654 of $11,616.75 and $3,085.41, respectively, for 2000. Respondent also determined that petitioner was liable for an addition to tax under section 6651(a)(2) in an amount to be determined. Petitioner seeks a redetermination of the deficiency...

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