Catherine J. Clay v. Commissioner

T.C. Memo. 2018-145

UNITED STATES TAX COURT CATHERINE J. CLAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4836-14. Filed September 10, 2018. Catherine J. Clay, pro se. Rebecca M. Clark, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge: Respondent determined a deficiency in petitioner’s Federal income tax for 2011 of $9,769 and an accuracy-related penalty under section 6662(a)1 of $1,954. Following concessions by the parties,2 the issues for decision 1 Unless otherwise indicated, all section references are to the Internal (continued...) -2- [*2] are:…