Watley v. Comm'r

NICOL CHVERNE HILDA WATLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Watley v. Comm'r

Docket No. 14371-11

United States Tax Court

T.C. Memo 2012-240; 2012 Tax Ct. Memo LEXIS 238; 104 T.C.M. (CCH) 211;

August 22, 2012, Filed

Decision will be entered under Rule 155.

Nicol Chverne Hilda Watley, Pro se.

Amitai B. Barth, for respondent.

KERRIGAN, Judge.

KERRIGAN

MEMORANDUM FINDINGS OF FACT AND OPINION

KERRIGAN, Judge: Respondent determined a deficiency of $4,048 in petitioner's Federal income tax for taxable year 2009. Unless otherwise indicated, all section references are to the Internal…