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KOWALCHUK v. COMMISSIONER

Docket No. 1434-95.

79 T.C.M. 1984 (2000)

T.C. Memo. 2000-153

Stephen Kowalchuk v. Commissioner.

United States Tax Court.

Filed May 5, 2000.

Attorney(s) appearing for the Case

Stephen Kowalchuk, pro se. Louise R. Forbes, for the respondent.

MEMORANDUM OPINION

POWELL, Special Trial Judge:

Respondent determined that petitioner is liable for additions to tax under sections 6653(a)(1) and 6659 in the respective amounts of $199 and $844 for the taxable year 1982.1 In addition, respondent also determined that petitioner is liable for the addition to tax under section 6653(a)(2) in the amount of 50 percent of the interest due on a $3,987 deficiency for 1982. The issues...

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