Isaiah Israel, (2003)
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Isaiah Israel, (2003)
T.C. Memo. 2003-338
UNITED STATES TAX COURT ISAIAH ISRAEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 8825-02, 10753-02. Filed December 15, 2003.Isaiah Israel, pro se.Thomas D. Yang, for respondent.MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: In these consolidated cases,1 respondent determined the following deficiencies, additions to tax, and penalties in petitioner's Federal income taxes:Additions to Tax Penalties Year Deficiency Sec. 6651(a)(1) Sec. 6662 1996 $2,617 $750 $523 1997 6,292 1,605 1,258 2000 5,723 --- 837 The issues for decision are: (1) Whether petitioner is liable for the deficiencies respondent determined in the notices of deficiency for 1996, 1997, and 2000 (years in issue); (2) whether petitioner is liable for additions to tax for failing to timely file his Federal income tax returns (tax returns) under section 6651(a)(1)2...See the full content of this document
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