Legal Opinion

Rodriguez v. Comm'r

United States Tax Court

Decided April 30, 2009No. Nos. 17099-07, 20488-07Unpublished

1Opinion of the Court

ROBERT RODRIGUEZ, 1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rodriguez v. Comm'r

Nos. 17099-07, 20488-07

United States Tax Court

T.C. Memo 2009-92; 2009 Tax Ct. Memo LEXIS 93; 97 T.C.M. (CCH) 1482;

April 30, 2009, Filed

Robert Rodriguez, Pro se.

Heather D. Horton, for respondent.

Halpern, James S.

JAMES S. HALPERN

MEMORANDUM OPINION

HALPERN, Judge: By notices of deficiency respondent determined deficiencies in, and additions to, petitioner's Federal income tax for his taxable (calendar) years 2004 and 2005 as follows:

*3*Additions to Tax

Year

Deficiency

Sec. 6651(a)(1)

Sec. 6651(a)(2) n1

Sec.…

2Cases cited12 opinions

  1. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  2. Petzoldt v. CommissionerUnited States Tax Court · 1989
  3. Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
  4. Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
  5. William H. And Avilda L. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982

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