WILLIAMS v. COMMISSIONER

Docket No. 30487-15.

151 T.C. 1 (2018)

BENTON WILLIAMS, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 3, 2018.


Attorney(s) appearing for the Case

Benton Williams, Jr., pro se.

Evan K. Like , for respondent.


The Commissioner determined a deficiency in petitioner's 2012 Federal income tax of $9,000 and additions to tax under section 6651(a)(1) and (2)1 of $135 and $39.75, respectively. The issues for decision are: (1) whether $43,396 of unreported wages that petitioner...

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