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LUJAN v. COMMISSIONER

Docket No. 24268-97.

80 T.C.M. 780 (2000)

T.C. Memo. 2000-365

Jose Angel Lujan v. Commissioner.

United States Tax Court.

Filed December 4, 2000.

Attorney(s) appearing for the Case

Jose Angel Lujan, pro se. James P. Dawson and Tamara S. Moravia-Israel, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes and an addition to tax:

                                       Addition to Tax
Year                      Deficiency      Sec. 6654

1993 ..................    $15,511         $  651
1994 ..................     62,745          3,232

All section references are to...

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