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PAYNE v. COMMISSIONER

Docket No. 12473-99.

85 T.C.M. 1073 (2003)

T.C. Memo. 2003-90

Jerry S. Payne v. Commissioner.

United States Tax Court.

Filed March 27, 2003.

Attorney(s) appearing for the Case

Jerry S. Payne, pro se.

Kathryn Bellis, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge:

By notice of deficiency dated April 15, 1999 (the notice), respondent determined deficiencies in and additions to petitioner's Federal income tax liabilities as follows:

    Tax Year Ending                                      Additions to Tax
      December 31                  Deficiency    Sec. 6651(a)(1)   Sec. 6663*

         1989 ..........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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