Posluns v. Comm'r

JOSEPH R. POSLUNS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Posluns v. Comm'r

Docket No. 13443-10

United States Tax Court

T.C. Memo 2012-332; 2012 Tax Ct. Memo LEXIS 335; 104 T.C.M. (CCH) 695;

December 3, 2012, Filed

Decision will be entered under Rule 155.

Joseph R. Posluns, Pro se.

William F. Castor, for respondent.

COHEN, Judge.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined a $5,994 deficiency and a $1,198.80 section 6662(a) penalty relating to petitioner's Federal income tax for 2007. A portion of the deficiency was based on self-employment tax,…