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MOYA v. COMMISSIONER

Docket No. 13343-15.

152 T.C. 182 (2019)

152 T.C. No. 11

MARIA IVON MOYA, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 17, 2019.

Attorney(s) appearing for the Case

Maria Ivon Moya, pro se.

Wesley J. Wong , Andrew J. Davis , Adam W. Dayton , and Thomas R. Mackinson , for respondent.

OPINION

By notice of deficiency dated February 23, 2015 (notice), respondent determined deficiencies in petitioner's Federal income tax for her 2011, 2012, and 2013 taxable years (examination years) of $5,796, $8,707, and $12,329, respectively, and accuracy-related penalties for...

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