Kaplan v. Comm'r

GARY KAPLAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kaplan v. Comm'r

Docket No. 25652-12

United States Tax Court

T.C. Memo 2014-43; 2014 Tax Ct. Memo LEXIS 44; 107 T.C.M. (CCH) 1226;

March 13, 2014, Filed

United States v. Kaplan, 2009 U.S. Dist. LEXIS 21335 (E.D. Mo., Mar. 17, 2009)

Decision will be entered for respondent.

David I. Faust, for petitioner.

Frederick C. Mutter, for respondent.

LARO, Judge.

LARO

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge: Petitioner did not file Federal income tax returns nor make any tax payments for 2004 and 2005, the years at issue. Pursuant to…