GUO v. COMMISSIONER

Docket No. 4805-16.

149 T.C. 334 (2017)

149 T.C. No. 14

PEI FANG GUO, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 2, 2017.


Attorney(s) appearing for the Case

Pei Fang Guo, pro se.

Peter N. Scharff , for respondent.


OPINION

The Internal Revenue Service (IRS or respondent) determined under section 62111 deficiencies in petitioner's Federal income tax for 2011 and 2012 as follows:


Year                                 Deficiency

2011 ...

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