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THOMAS v. COMMISSIONER

Docket No. 10824-03.

90 T.C.M. 477 (2005)

T.C. Memo. 2005-258

Joyce M. Thomas, v. Commissioner.

United States Tax Court.

November 1, 2005.

Attorney(s) appearing for the Case

Joyce M. Thomas, pro se.

Andrew R. Moore, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge:

Respondent determined the following deficiencies and additions to tax in petitioner's Federal income taxes:1

                         Section 6651(a)(1)    Section 6654(a)
Year     Deficiency       Additions to Tax     Additions to Tax

1998      $14,664                  $791              ---
1999       49,065    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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