Linzy v. Comm'r

JOYCE ANN LINZY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Linzy v. Comm'r

Docket No. 23538-09.

United States Tax Court

T.C. Memo 2011-264; 2011 Tax Ct. Memo LEXIS 256; 102 T.C.M. (CCH) 482;

November 7, 2011, Filed

Decision will be entered under Rule 155.

Joyce Ann Linzy, Pro se.

Brian A. Press, for respondent.

VASQUEZ, Judge.

VASQUEZ

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge: Respondent determined a deficiency of $15,619 in petitioner's Federal income tax for 2007 and an accuracy-related penalty under section 6662(a)1 of $3,124. 2 After concessions, 3 the issues for…