Royal v. Comm'r

STEPHEN DARYL ROYAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Royal v. Comm'r

No. 19001-04

United States Tax Court

T.C. Memo 2006-72; 2006 Tax Ct. Memo LEXIS 70; 91 T.C.M. (CCH) 1004; RIA TM 56478;

April 11, 2006, Filed

Stephen Daryl Royal, pro se.

Bradley C. Plovan, for respondent.

Chiechi, Carolyn P.

Carolyn P. Chiechi

MEMORANDUM OPINION

CHIECHI, Judge: Respondent determined a $ 5,324 deficiency in, and a $ 1,065 accuracy-related penalty under section 6662(a)1 on, petitioner's Federal income tax (tax) for his taxable year 2002. The issues remaining for decision are: 2(1) Is…