Mooney v. Comm'r

PATRICK MICHAEL MOONEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Mooney v. Comm'r

Docket No. 8128-09

United States Tax Court

T.C. Memo 2011-35; 2011 Tax Ct. Memo LEXIS 35; 101 T.C.M. (CCH) 1153;

February 7, 2011, Filed

Mooney v. Comm'r, 309 Fed. Appx. 675, 2009 U.S. App. LEXIS 999 (4th Cir., 2009)

Decision will be entered for respondent.

Patrick Michael Mooney, Pro se.

Matthew S. Reddington, for respondent.

WELLS, Judge.

WELLS

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge: Respondent determined a deficiency in petitioner's 2005 Federal income tax of $3,614 and additions to tax…