Aldrich v. Comm'r

RICHARD P. ALDRICH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Aldrich v. Comm'r

Docket Nos. 27397-11, 29873-11

United States Tax Court

T.C. Memo 2013-201; 2013 Tax Ct. Memo LEXIS 210; 106 T.C.M. (CCH) 192;

August 28, 2013, Filed

Decisions will be entered under Rule 155.

Richard P. Aldrich, Pro se.

Leonard T. Provenzale, for respondent.

GOEKE, Judge.

GOEKE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge: Respondent determined deficiencies in petitioner's Federal income tax and additions to tax as follows:

Year

Deficiency

Sec. 6651(a)(1)

Additions to tax Sec. 6651(a)(2)

Sec. 6654

2004

1$15,77…