Colvin v. Comm'r

GARY LEE COLVIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Colvin v. Comm'r

No. 11412-01

United States Tax Court

T.C. Memo 2004-67; 2004 Tax Ct. Memo LEXIS 67; 87 T.C.M. (CCH) 1094;

March 17, 2004, Filed

Decision was entered for respondent.

Gary Lee Colvin, pro se.

Daniel N. Price and T. Richard Sealy III, for respondent.

Dean, John F.

DEAN

MEMORANDUM FINDINGS OF FACT AND OPINION

DEAN, Special Trial Judge : Respondent determined deficiencies in petitioner's Federal income tax of $ 1,918 for 1997 and $ 1,072 for 1998. The issues for decision are: (1) Whether respondent's failure to accept…