Vladimir Gorokhovsky v. Commissioner

T.C. Memo. 2013-65

UNITED STATES TAX COURT VLADIMIR GOROKHOVSKY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24015-10. Filed February 28, 2013. Vladimir Gorokhovsky, pro se. Frederic J. Fernandez and Mark J. Miller, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: Respondent determined deficiencies and accuracy-related penalties under section 6662(a)1 for petitioner’s taxable years 2006, 2007, and 2008 as follows: 1 Unless otherwise indicated, all section references are to the Internal Revenue Code (Code) in effect for the years at issue. All Rule…