R. Jean Fisher v. Commissioner

T.C. Memo. 2014-219

UNITED STATES TAX COURT R. JEAN FISHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18291-12. Filed October 16, 2014. R. Jean Fisher, pro se. John R. Bampfield, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KERRIGAN, Judge: Respondent determined the following deficiencies and additions to tax with respect to petitioner’s Federal income tax for tax years 2002 through 2010: -2- [*2] Additions to tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 2002 $143,852 $32,066 $35,629 $4,758 2003 16,176 3,390 3,767 386 2004 20,678 4,396…