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LENIHAN v. COMMISSIONER

Docket No. 13764-03.

92 T.C.M. 463 (2006)

T.C. Memo. 2006-259

William Lenihan v. Commissioner.

United States Tax Court.

December 5, 2006.

Attorney(s) appearing for the Case

William Lenihan, pro se.

Frank J. Jackson and Michelle L. Maniscalco, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge:

By notice of deficiency dated May 20, 2003 (the notice), respondent determined a deficiency in petitioner's 2000 Federal income tax of $26,436 and additions to tax of $4,817, $2,248, and $1,121 under sections 6651(a)(1) and (2) and 6654(a), respectively. Petitioner assigned error to each of those determinations. Respondent conceded the addition to tax determined under section 6651(a)(2) and asserted...

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