Nipps v. Comm'r

BENNY NIPPS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Nipps v. Comm'r

Docket No. 28387-09.

United States Tax Court

T.C. Memo 2011-267; 2011 Tax Ct. Memo LEXIS 258; 102 T.C.M. (CCH) 490;

November 10, 2011, Filed

Decision will be entered under Rule 155.

Benny Nipps, Pro se.

William F. Castor, for respondent.

PARIS, Judge.

PARIS

MEMORANDUM OPINION

PARIS, Judge: Respondent determined a deficiency of $13,668 in petitioner's Federal income tax for 2007 and an accuracy related penalty under section 6662(a) and (b)(2)1 of $2,734 for a substantial understatement of income tax. The issues for…