Lowell G. Den Besten v. Commissioner

T.C. Memo. 2019-154

UNITED STATES TAX COURT LOWELL G. DEN BESTEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9768-15. Filed November 25, 2019. Lowell G. Den Besten, pro se. Dennis Richard Onnen, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARIS, Judge: Respondent determined deficiencies in petitioner’s Federal income tax of $51,360, $46,200, $66,692, $41,228, and $25,214 and accuracy- related penalties under section 6662(a)1 of $10,272, $9,240, $13,338.40, 1 Unless otherwise indicated, all section references are to the Internal (continued...) -2- [*2]…