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GEORGE v. COMMISSIONER

Docket No. 19063-03.

91 T.C.M. 1258 (2006)

T.C. Memo. 2006-121

Mark D. George v. Commissioner.

United States Tax Court.

Filed June 13, 2006.

Attorney(s) appearing for the Case

Mark D. George, pro se.

Anne D. Melzer, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge.

Respondent determined deficiencies of $5,149 and $8,027 in petitioner's Federal income taxes for 2000 and 2001, respectively. Respondent also determined additions to tax under section 6651(a)(1) of $1,287.25 and $2,006.75 for the years in issue, respectively. Additionally, respondent determined additions to tax under section 6654(a) of $275.03 and $320...

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