Wheeler v. Comm'r

GERALD WAYNE WHEELER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Wheeler v. Comm'r

Docket No. 9779-12.

United States Tax Court

T.C. Memo 2014-204; 2014 Tax Ct. Memo LEXIS 201;

October 6, 2014, Filed

An appropriate decision will be entered.

Gerald Wayne Wheeler, Pro se.

G. C. Barton and H. Elizabeth H. Downs, for respondent.

NEGA, Judge.

NEGA

MEMORANDUM FINDINGS OF FACT AND OPINION

NEGA, Judge: Respondent determined deficiencies and additions to tax with respect to petitioner as follows:1

Additions to tax

Year

Deficiency

Sec. 6651(a)(1)

Sec. 6651(a)(2)

Sec. 6654(a)

2003

$113,925

$25,633

$28,481

$2,939