Fisher v. Comm'r

R. JEAN FISHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Fisher v. Comm'r

Docket No. 18291-12.

United States Tax Court

T.C. Memo 2014-219; 2014 Tax Ct. Memo LEXIS 214; 108 T.C.M. (CCH) 469;

October 16, 2014, Filed

Decision will be entered under Rule 155.

R. Jean Fisher, Pro se.

John R. Bampfield, for respondent.

KERRIGAN, Judge.

KERRIGAN

MEMORANDUM FINDINGS OF FACT AND OPINION

KERRIGAN, Judge: Respondent determined the following deficiencies and additions to tax with respect to petitioner's Federal income tax for tax years 2002 through 2010:

Additions to tax

Year

Deficiency

Sec. 6651(a)(1)

Se…