Walter Jesse Lawrence v. Commissioner of IRS

Walter Jesse Lawrence appeals the tax court’s decision in favor of the Commissioner of the Internal Revenue Service (“IRS”) on Lawrence’s pro se petition for redetermination of deficiency for tax years 2003, 2004, and 2005. 1 No reversible error has been shown; we affirm.

Lawrence filed a petition in tax court challenging the Commissioner’s notices of deficiency, which alleged that — based on Lawrence’s unreported pension and social security income — Lawrence owed a total of $4570.46 in deficiencies and filing penalties for tax years 2003, 2004, and 2005. In his petition, Lawrence argued that…