Jensen v. Comm'r

PHILIP JENSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Jensen v. Comm'r

Docket No. 16800-09

United States Tax Court

T.C. Memo 2010-143; 2010 Tax Ct. Memo LEXIS 178; 99 T.C.M. (CCH) 1589;

June 28, 2010, Filed

Decision will be entered for respondent except for the addition to tax under section 6654.

Philip Jensen, Pro se.

David M. McCallum, for respondent.

COHEN, Judge.

COHEN

COHEN, Judge: Respondent determined a deficiency of $ 35,074 in petitioner's Federal income tax for 2005 and additions to tax of $ 7,891.65 under section 6651(a)(1) for failure to file a return, $ 5,962.58 under…