Whitsett v. Comm'r

CAROLYN F. WHITSETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Whitsett v. Comm'r

Docket No. 10627-15

United States Tax Court

T.C. Memo 2017-100; 2017 Tax Ct. Memo LEXIS 96; 113 T.C.M. (CCH) 1455;

June 1, 2017, Filed

Decision will be entered under Rule 155.

Frank Agostino, Jeff M. Dirmann, and Eugene Kirman, for petitioner.

Alex Schlivko, for respondent.

LAUBER, Judge.

LAUBER

MEMORANDUM FINDINGS OF FACT AND OPINION

LAUBER, Judge: The Internal Revenue Service (IRS or respondent) determined a deficiency of $541,552 in petitioner's 2012 Federal income tax and an accuracy-related penalty of…