Patrick Combs v. Commissioner

T.C. Memo. 2019-96

UNITED STATES TAX COURT PATRICK COMBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22748-14. Filed August 5, 2019. Patrick Combs, pro se. Emerald G. Smith and Min Young Chan, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: Respondent determined deficiencies in petitioner’s Federal income tax, section 6662(a) accuracy-related penalties, and a section 6651(a)(1) addition to tax as follows:1 1 All section references are to the Internal Revenue Code (Code) in effect at all relevant times, and all Rule references are to the Tax…