Holmes v. Comm'r

SANDRA HOLMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Holmes v. Comm'r

No. 5699-05

United States Tax Court

T.C. Memo 2007-97; 2007 Tax Ct. Memo LEXIS 96; 93 T.C.M. (CCH) 1137;

April 24, 2007, Filed

James H. Callwood, for petitioner.

Matthew J. Avon and Paul Schneiderman, for respondent.

Swift, Stephen J.

STEPHEN J. SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge: Respondent determined a deficiency in and additions to petitioner's 2001 Federal income tax as follows:

Additions to Tax

Sec.

Sec.

Sec.

Deficiency

6651(a)(1)

6651(a)(2)

6654(a)

$ 35,380

$ 2,037

$ 1,358

$ 242

Unless otherwise…