Moss v. Comm'r

PETER WILLIAM MOSS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Moss v. Comm'r

Docket No. 5287-12

United States Tax Court

T.C. Memo 2017-30; 2017 Tax Ct. Memo LEXIS 27;

February 8, 2017, Filed

Decision will be entered under Rule 155.

Peter William Moss, Pro se.

Rose E. Gole and Gennady Zilberman, for respondent.

WELLS, Judge.

WELLS

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge: Respondent determined a deficiency of $14,540 in petitioner's 2008 Federal income tax and an accuracy-related penalty of $2,908 pursuant to section 6662(a).1 Before trial respondent conceded the penalty and…