Rodkey v. Comm'r

JOSEPH F. RODKEY, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rodkey v. Comm'r

No. 7422-08

United States Tax Court

T.C. Memo 2009-238; 2009 Tax Ct. Memo LEXIS 240; 98 T.C.M. (CCH) 353;

October 20, 2009, Filed

Joseph F. Rodkey, Jr., Pro se.

Julia L. Wahl, for respondent.

Cohen, Mary Ann

MARY ANN COHEN

MEMORANDUM OPINION

COHEN, Judge: Respondent determined a deficiency of $ 11,009 in petitioner's Federal income tax for 2006 and an accuracy-related penalty of $ 2,201.80 pursuant to section 6662(a).

Unless otherwise indicated, all section references are to the Internal Revenue Code for…