Argyle v. Comm'r

VON H. ARGYLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Argyle v. Comm'r

No. 6820-08

United States Tax Court

T.C. Memo 2009-218; 2009 Tax Ct. Memo LEXIS 220; 98 T.C.M. (CCH) 57944;

September 17, 2009, Filed

Von H. Argyle, Pro se.

Edward J. Laubach, Jr., for respondent.

Cohen, Mary Ann

MARY ANN COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined deficiencies and penalties with respect to petitioner's Federal income taxes as follows:

Penalty

Year

Deficiency

I.R.C. Sec. 6662(a)

2004

$ 7,478

$ 1,495.60

2005

3,606

721.20

2006

10,607

2,121.40

Except as otherwise stated, all…