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WEITZMAN v. COMMISSIONER

Docket No. 467-00.

82 T.C.M. 419 (2001)

T.C. Memo. 2001-215

Jeffrey H. Weitzman v. Commissioner.

United States Tax Court.

Filed August 13, 2001.

Attorney(s) appearing for the Case

Jeffrey H. Weitzman, pro se. Christine Colley, for the respondent.

MEMORANDUM OPINION

DEAN, Special Trial Judge:

In a so-called affected items notice of deficiency, respondent determined petitioner is liable for additions to tax of $1,080 under section 6653(a)(1), 50 percent of the interest due on $21,604 under section 6653(a)(2), and $5,001 under section 6659 for the 1982 taxable year.1

Petitioner concedes that he is liable for an addition to tax of $5,001 pursuant to section 6659 for...

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