Mears v. Comm'r

ERVIN E. MEARS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Mears v. Comm'r

Docket No. 8175-10.

United States Tax Court

T.C. Memo 2013-52; 2013 Tax Ct. Memo LEXIS 54; 105 T.C.M. (CCH) 1354;

February 19, 2013, Filed

Decision will be entered under Rule 155.

Ervin E. Mears, Pro se.

Philip S. Yarberough and John G. Guarnieri, for respondent.

THORNTON, Chief Judge.

THORNTON

MEMORANDUM FINDINGS OF FACT AND OPINION

THORNTON, Chief Judge: Respondent determined a $5,924 deficiency in petitioner's 2006 Federal income tax and a section 6662(a) accuracy-related penalty of $1,185.1 After concessions by…