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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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