Daniel Imperato v. Commissioner

T.C. Memo. 2018-126

UNITED STATES TAX COURT DANIEL IMPERATO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7896-14. Filed August 9, 2018. Daniel Imperato, pro se. Kimberly A. Daigle and John T. Arthur, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: Respondent determined income tax deficiencies of $9,714, $6,597, and $1,555, a section 6662(a) accuracy-related penalty of $1,835, $1,319, and $311, and a section 6651(a)(1) failure to file addition to tax of $985, $622, -2- [*2] and $311 for 2008, 2009, and 2010, respectively.1 The issues for…