Muniz v. Comm'r

H. MICHAEL MUNIZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Muniz v. Comm'r

Docket No. 5704-14

United States Tax Court

T.C. Memo 2015-125; 2015 Tax Ct. Memo LEXIS 135;

July 9, 2015, Filed

Decision will be entered for respondent.

H. Michael Muniz, Pro se.

Brandon S. Cline and Kenneth Allan Hochman, for respondent.

NEGA, Judge.

NEGA

MEMORANDUM FINDINGS OF FACT AND OPINION

NEGA, Judge: Respondent determined a deficiency in petitioner's Federal income tax for tax year 2011 of $10,952 and an accuracy-related penalty pursuant to section 6662(a) of $2,190.1 The issues for decision are whether…