Constantine Gus Cristo v. Commissioner

T.C. Memo. 2017-239

UNITED STATES TAX COURT CONSTANTINE GUS CRISTO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2161-12. Filed November 29, 2017. Constantine Gus Cristo, pro se. Ann Louise Darnold, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARIS, Judge: With respect to petitioner’s Federal income tax for 2002, the Internal Revenue Service (IRS or respondent) determined a deficiency in tax of $119,395 and a section 6662(a) accuracy-related penalty of $22,681.40.1 After 1 Unless otherwise indicated, all section references are to the Internal (continued...)…