SMITH v. COMMISSIONER

Dkt. No. 13599-05.

93 T.C.M. 1224 (2007)

T.C. Memo. 2007-121

William M. Smith v. Commissioner.

United States Tax Court.

May 10, 2007.


Attorney(s) appearing for the Case

William M. Smith, pro se.

Jonathan J. Ono, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge:

Respondent determined a deficiency in petitioner's 2002 Federal income tax of $4,088, as well as additions to tax under section 6651(a)(1) of $1,131 and section 6654 of $125.1

The issues for decision are: (1) Whether petitioner failed to report wages, interest, a State income tax refund, and other income of $35,335, $14, $757, and $270, respectively, in 2002; and...

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