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OZAKI v. COMMISSIONER

Docket No. 10677-02.

86 T.C.M. 96 (2003)

T.C. Memo. 2003-213

Edward Kazuo Ozaki v. Commissioner

United States Tax Court.

Filed July 16, 2003.

Attorney(s) appearing for the Case

Edward Kazuo Ozaki, pro se. James M. Klein, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge.

Respondent determined the following deficiencies in, and additions to, petitioner's Federal income tax (tax):

                                                      Additions to Tax
                                              Sec.         Sec.
Year                          Deficiency   6651(a)(1)1  6651(a)(2)
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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