Christopher Michael Dufresne v. Commissioner

T.C. Memo. 2019-93

UNITED STATES TAX COURT CHRISTOPHER MICHAEL DUFRESNE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13282-17. Filed July 25, 2019. Ronda N. Edgar, for petitioner. Lori Katrine Shelton, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KERRIGAN, Judge: Respondent determined the following deficiencies and penalties with respect to petitioner’s Federal income tax for 2010-14 (years in issue): -2- [*2] Penalty Year Deficiency sec. 6662(a) 2010 $89,516 $17,903 2011 122,513 24,503 2012 175,592 35,118 2013 121,710 24,342 2014 8,819 -0- Unless otherwise…