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LASHUA v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 9144-19.

T.C. Memo. 2020-151

SCOTT LASHUA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed November 9, 2020.

Attorney(s) appearing for the Case

Scott Lashua, pro se.

Brian M. Howell , for respondent.

MEMORANDUM OPINION

Respondent determined a deficiency of $2,964 in petitioner's Federal income tax for the 2016 taxable year.1

The issues for decision are: (1) whether petitioner had $7,800 of unreported retirement income, (2) whether petitioner is liable for an additional tax of $780...

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