Garcia v. Commissioner

JOHN A. GARCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Garcia v. Commissioner

Docket No. 10482-86.

United States Tax Court

T.C. Memo 1989-106; 1989 Tax Ct. Memo LEXIS 106; 56 T.C.M. (CCH) 1457; T.C.M. (RIA) 89106;

March 16, 1989.

John A. Garcia, pro se.

James W. Lessis, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge: Respondent determined deficiencies in and additions to petitioner's Federal income tax in his notice of deficiency dated January 27, 1986 as follows:

Additions to Tax Under Sections 1

Year

Deficiency

6653(b)

6653(b)(1)

6653(b)(2)

6661

1975

$ 77,934.39

$…