Paul Staples v. Commissioner

T.C. Memo. 2019-75

UNITED STATES TAX COURT PAUL STAPLES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24524-15. Filed June 13, 2019. Paul Staples, pro se. Jeffrey D. Heiderscheit and Brock E. Whalen, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PUGH, Judge: In a notice of deficiency dated June 22, 2015, respondent determined a deficiency in petitioner’s 2012 Federal income tax of $3,116 and additions to tax under section 6651(a)(1) of $701 and section 6651(a)(2) of $390.1 1 Unless otherwise indicated, section references are to the Internal Revenue…