Alfred Ficalora v. Commissioner of Internal Revenue

CLARIE, Senior District Judge.

Alfred Ficalora appeals from a decision of the United States Tax Court, Dawson, J., determining, for the calendar year 1980, a deficiency in the amount of $10,013.09 and additions to tax of $606.55 and $526.05 under Sections 6651(a)(1) and 6653(a)(1) of the Internal Revenue Code of 1954 (26 U.S. C.), respectively. Having found the appellant’s many claims to be without any merit, we affirm the decision of the United States Tax Court.

Background

Alfred Ficalora filed a document with respect to his tax liability for 1980 on which he reported taxable income in the…