Espinoza v. Comm'r

ISIDRA ELIZABETH ESPINOZA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Espinoza v. Comm'r

No. 28320-08

United States Tax Court

T.C. Memo 2010-53; 2010 Tax Ct. Memo LEXIS 54; 99 T.C.M. (CCH) 1219;

March 22, 2010, Filed

Isidra Elizabeth Espinoza, Pro se.

Brooke S. Laurie, for respondent.

Cohen, Mary Ann

MARY ANN COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined a deficiency of $ 9,078 in petitioner's 2006 Federal income tax and an accuracy-related penalty of $ 1,816 under section 6662(a). The issues for decision are whether petitioner may, pursuant to section…