Troutman v. Comm'r

ADRIAN D. TROUTMAN, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Troutman v. Comm'r

No. 12449-01

United States Tax Court

T.C. Memo 2004-32; 2004 Tax Ct. Memo LEXIS 32; 87 T.C.M. (CCH) 953;

February 6, 2004., Filed

Decision was entered for respondent.

Adrian D. Troutman, Jr., pro se.

Julie L. Payne, for respondent.

Vasquez, Juan F.

VASQUEZ

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge: Respondent determined an income tax deficiency of $ 22,270 and a penalty pursuant to section 6662(a)1 of $ 4,454 for 1999. After concessions, 2 the issues for decision are: (1) Whether Adrian D.…