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BARRIGA v. COMMISSIONER

Dkt. No. 8571-00.

87 T.C.M. 1236 (2004)

T.C. Memo. 2004-102

Angela Barriga, f.k.a. Angela Robledo v. Commissioner.

United States Tax Court.

Filed April 15, 2004.

Attorney(s) appearing for the Case

Angela Barriga, pro se.

Monica J. Miller, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge:

Respondent determined deficiencies in petitioner's Federal income tax and penalties for 1992, 1993, and 1994 as follows:

                                            Addition to Tax/Penalty
          Year         Deficiency         Sec. 6651(a)                       Sec. 6662(a)

          1992             $7,589                  --             ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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