Rayhill v. Comm'r

MARRIANNE ELIZABETH RAYHILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rayhill v. Comm'r

Docket No. 11455-11

United States Tax Court

T.C. Memo 2013-181; 2013 Tax Ct. Memo LEXIS 190; 106 T.C.M. (CCH) 100;

August 8, 2013, Filed

Decision will be entered under Rule 155.

Marrianne Elizabeth Rayhill, Pro se.

Kimberly A. Santos and Kathryn A. Meyer, for respondent.

HALPERN, Judge.

HALPERN

MEMORANDUM OPINION

HALPERN, Judge: Respondent determined a deficiency in petitioner's 2007 Federal income tax of $16,686 and additions to tax of $3,754, $2,753, and $759 under sections 6651(a)(1) and (2) and…