WHEELER v. C.I.R.

No. 07-9001.

528 F.3d 773 (2008)

Charles Raymond WHEELER, Petitioner-Appellant, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

June 10, 2008.


Attorney(s) appearing for the Case

Submitted on the briefs:*

Charles Raymond Wheeler, Pro Se.

Richard T. Morrison, Acting Assistant Attorney General, Richard Farber, Attorney, Teresa T. Milton, Attorney, Tax Division, Department of Justice, Washington, D.C., for Respondent-Appellee.

Before BRISCOE, BALDOCK, and LUCERO, Circuit Judges.


BALDOCK, Circuit Judge.

Petitioner-appellant Charles Wheeler, proceeding pro se, appeals from two decisions of the United States Tax Court. The first decision, in case number 14430-03, decided that there was a total deficiency in income tax due of $113,049 for tax years 1994 through 2000. The court also imposed an addition to Mr. Wheeler's tax of $18,696.75 under 26 U.S.C. § 6651(a)(1) for failing to file tax returns for those years and an addition of $3,620...

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