Peter Polanco v. Commissioner of Internal Reven

OPINION *

Peter Polanco, proceeding pro se, appeals an order of the United States Tax Court determining a tax deficiency and penalty owed to the Internal Revenue Service (“IRS”). For the reasons that follow, we will affirm the judgment of the Tax Court.

Polanco filed a joint federal income tax return for the tax year 2013. It is undisputed that Polanco did not report income he received in the amount of $149,062. On June 22, 2015, the IRS issued a notice of deficiency to Polanco and his wife. The notice set forth a deficiency of $28,864 and a penalty of $5,103. Polanco filed a petition…