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FROST v. COMMISSIONER

Docket No. 30020-15.

154 T.C. 23 (2020)

154 T.C. No. 2

CHARLES L. FROST, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 7, 2020.

Attorney(s) appearing for the Case

Charles L. Frost, pro se.

Gabriel Nuñez-Lafontaine, for respondent.

In two notices of deficiency, dated September 1, 2015,1 respondent determined the following deficiencies and penalties:2

                           Penalty
  Year     Deficiency     sec. 6662(a)

  2010      $19,413          $3,883
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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