James C. Platts v. Commissioner

T.C. Memo. 2018-31

UNITED STATES TAX COURT JAMES C. PLATTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10916-10. Filed March 19, 2018. James C. Platts, pro se. Julia L. Wahl, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined deficiencies in petitioner’s Federal income tax, additions to tax, and penalties as follows: -2- [*2] Addition to tax Penalties sec. Sec. Sec. Year Deficiency 6651(a)(1) 6662(a) 6663 1999 $91,140 $3,806.30 -0- $68,355.00 2000 6,185 -0- -0- 4,638.75 2001 58,908 14,002.75 $11,434.40 1,302.00 The issues for…