Palmer v. Comm'r

JEFFREY B. PALMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Palmer v. Comm'r

Docket No. 9691-12.

United States Tax Court

T.C. Memo 2015-30; 2015 Tax Ct. Memo LEXIS 36; 109 T.C.M. (CCH) 1154;

February 25, 2015, Filed

Decision will be entered under Tax Court Rule of Practice and Procedure 155.

Jeffrey B. Palmer, for himself.

David Zoss, for respondent.

MORRISON, Judge.

MORRISON

MEMORANDUM FINDINGS OF FACT AND OPINION

MORRISON, Judge: The respondent (referred to here as the "IRS") mailed the petitioner, Jeffrey B. Palmer, notices of deficiency for the 2008 and 2009 tax years, respectively.…