Fiscalini v. Comm'r

ROBERT FISCALINI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Fiscalini v. Comm'r

Docket No. 30464-15.

United States Tax Court

T.C. Memo 2017-163; 2017 Tax Ct. Memo LEXIS 165; 114 T.C.M. (CCH) 224;

August 24, 2017, Filed

Decision will be entered under Rule 155.

Robert Fiscalini, Pro se.

Bryant W. Smith, for respondent.

CHIECHI, Judge.

CHIECHI

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge: Respondent determined a deficiency in, an addition under section 6651(a)(1)1 to, and an accuracy-related penalty under section 6662(a) on petitioner's Federal income tax (tax) for his taxable…