MEMORANDUM FINDINGS OF FACT AND OPINION
WHERRY, Judge:
Respondent determined a Federal income tax deficiency for petitioner's 2000 taxable year in the amount of $50,729, and additions to tax pursuant to section 6651(a)(1) and (2) of $11,414.02 and $4,819.25, respectively, and pursuant to section 6654 of $2,728.40.
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.