Cantrell v. Comm'r

MICHAEL L. CANTRELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cantrell v. Comm'r

Docket No. 7586-15.

United States Tax Court

T.C. Memo 2017-170; 2017 Tax Ct. Memo LEXIS 171; 114 T.C.M. (CCH) 264;

August 30, 2017, Filed

Decision will be entered for respondent.

Michael L. Cantrell, Pro se.

Edwin B. Cleverdon and Horace Crump, for respondent.

GOEKE, Judge.

GOEKE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge: This case presents petitioner's challenge to respondent's fraud penalty determination under section 66631 for tax years 2001 through 2005 (years at issue). Petitioner concedes…