Richard Wos, (2003)

Extract

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Richard Wos, (2003)

T.C. Memo. 2003-223

UNITED STATES TAX COURT RICHARD WOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12651-02. Filed July 29, 2003.

Richard Wos, pro se.

Thomas D. Yang, for respondent.

MEMORANDUM OPINION CHIECHI, Judge: Respondent determined the following deficiencies in, and additions to, petitioner's Federal income tax (tax):

Additions to Tax Year Deficiency Sec. 6651(a)(1)1Sec. 6651(a)(2) Sec. 6654(a) 1996 $62,718 $13,661.55 $3,946.67 $3,164.00 1997 42,929 3,893.63 2,941.85 2,296.75

The issues remaining for decision are:2(1) Is the net profit for each of the years at issue from petitioner's washing machine repair business subjec...

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