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RAFIZADEH v. COMMISSIONER

Docket No. 4398-15.

150 T.C. 1 (2018)

150 T.C. No. 1

MEHRDAD RAFIZADEH, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 2, 2018.

Attorney(s) appearing for the Case

Harvey R. Poe and Jeffrey R. Pittard , for petitioner.

Brian E. Derdowski, Jr. , for respondent.

OPINION

Petitioner, while residing in New Jersey, timely petitioned the Court for review of respondent's notice of deficiency determining deficiencies and accuracy-related penalties for 2006, 2007, 2008, and 2009 as follows:


                          Penalty

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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