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OLSEN v. COMMISSIONER

Docket No. 13705-98.

82 T.C.M. 426 (2001)

T.C. Memo. 2001-217

Paula M. Olsen v. Commissioner.

United States Tax Court.

Filed August 13, 2001.

Attorney(s) appearing for the Case

Paula M. Olsen, pro se. R. Craig Schneider, for the respondent.

MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

Respondent determined the following deficiencies in Federal income taxes and additions to tax against petitioner for the years shown:1

                                          Additions to Tax     
Year                      Deficiency  Sec. 6651(a)(1)  Sec. 6654

1994 ...................    $3,361    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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