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HOLMES v. COMMISSIONER

Dkt. No. 3423-05.

91 T.C.M. 1050 (2006)

T.C. Memo. 2006-80

Scott Ray Holmes v. Commissioner.

United States Tax Court.

April 19, 2006.

Attorney(s) appearing for the Case

Scott Ray Holmes, pro se;

Beth A. Nunnink, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined a deficiency in petitioner's income tax of $13,676.50 for 2002, and additions to tax of $1,997.80 for failure to file under section 6651(a)(1)1 and $239.28 for failure to pay estimated tax under section 6654.

The issues for decision are:

1. Whether petitioner is liable for income tax in the amount determined by respondent. We hold that...

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