Robert J. Belanger v. Commissioner

T.C. Memo. 2020-130

UNITED STATES TAX COURT ROBERT J. BELANGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 25306-14. Filed September 10, 2020. William J. Lovett, for petitioner. Patrick F. Gallagher, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION ASHFORD, Judge: By statutory notice of deficiency dated July 2, 2014, respondent determined deficiencies in petitioner’s Federal income tax and civil -2- [*2] fraud penalties pursuant to section 6663(a)1 for the 1999 and 2000 taxable years (years at issue) as follows: Penalty Year Deficiency sec. 6663(a) 1999 $129,668…