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HILL v. COMMISSIONER

Docket No. 6814-02.

85 T.C.M. 1328 (2003)

T.C. Memo. 2003-144

Robert D. Hill v. Commissioner.

United States Tax Court.

Filed May 20, 2003.

Attorney(s) appearing for the Case

Robert D. Hill, pro se.

Erin K. Huss, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Petitioner petitioned the Court to redetermine the following determinations as to his 1999 taxable year:

                        Addition to Tax      Accuracy-Related Penalty
    Deficiency          Sec. 6651(a)(1)           Sec. 6662(a)

    $35,568 ...........   $7,113.60                $7,113.60

We decide as to that year:

1. Whether...

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