Susan Jane Hoyez, C.P.A., (2000)
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Susan Jane Hoyez, C.P.A., (2000)
T.C. Memo. 2000-250
UNITED STATES TAX COURT SUSAN JANE HOYEZ, C.P.A., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13572-98. Filed August 10, 2000.Susan Jane Hoyez, pro se.Nhi T. Luu-Sanders, for respondent.MEMORANDUM OPINION POWELL, Special Trial Judge: Respondent determined a deficiency in petitioner's 1993 Federal excise tax and an addition to tax under section 6651(a)(1) in the respective amounts of $415 and $104. The issue is whether a contribution to petitioner's pension plan was timely under section 412.See the full content of this document
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