Bertram Russell v. Commissioner

T.C. Memo. 2019-146

UNITED STATES TAX COURT BERTRAM RUSSELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18571-16. Filed October 30, 2019. Bertram Russell, pro se. Harry J. Negro, Kristina L. Rico, and Corey R. Clapper, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION RUWE, Judge: Respondent determined a $121,695 deficiency in petitioner’s 2000 Federal income tax, a $91,271.25 civil fraud penalty under section 6663,1 and a $29,749.75 addition to tax under section 6651(a)(1). The 1 Unless otherwise indicated, all section references are to the Internal…