Kupersmit v. Comm'r

BARBARA A. KUPERSMIT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kupersmit v. Comm'r

Docket No. 10169-13

United States Tax Court

T.C. Memo 2014-129; 2014 Tax Ct. Memo LEXIS 131; 107 T.C.M. (CCH) 1624;

June 26, 2014, Filed

Decision will be entered for respondent.

Barbara A. Kupersmit, Pro se.

Daniel C. Munce and Jason M. Kuratnick, for respondent.

NEGA, Judge.

NEGA

MEMORANDUM FINDINGS OF FACT AND OPINION

NEGA, Judge: Respondent determined a deficiency of $12,300 in petitioner's income tax for tax year 2010 and additions to tax under sections 6651(a)(1) and (2) and 6654(a) of $1,643, $730,…