Kernan v. Comm'r

EUGENE J. KERNAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kernan v. Comm'r

Docket No. 19672-11.

United States Tax Court

T.C. Memo 2014-228; 2014 Tax Ct. Memo LEXIS 226; 108 T.C.M. (CCH) 503;

November 3, 2014, Filed

An appropriate order will be issued, and decision will be entered under Rule 155.

Eugene J. Kernan, Pro se.

Michael W. Lloyd, for respondent.

BUCH, Judge.

BUCH

MEMORANDUM FINDINGS OF FACT AND OPINION

BUCH, Judge: Since sometime in the 1990s, Eugene Kernan has not filed tax returns, and as is most notable here he did not file tax returns for 2001 through 2006, the years at…