Constant B. Bidzimou v. Commissioner

T.C. Memo. 2020-85

UNITED STATES TAX COURT CONSTANT B. BIDZIMOU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 16250-17, 10104-18. Filed June 15, 2020. Constant B. Bidzimou, pro se. Joseph P. Benoist, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARIS, Judge: In a notice of deficiency dated May 8, 2017, respondent determined a deficiency in Federal income tax of $5,714 and an accuracy-related penalty under section 6662(a) of $1,142.80 for petitioner’s tax year 2015.1 In a 1 Unless otherwise indicated, all section references are to the Internal (continued...)…