Todd Myron Moore v. Commissioner

T.C. Memo. 2019-100

UNITED STATES TAX COURT TODD MYRON MOORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 29854-15. Filed August 15, 2019. Todd Myron Moore, pro se. Jason P. Oppenheim, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Judge: Respondent determined an income tax deficiency of $453,564, an addition to tax under section 6651(a)(1) of $23,354.25, and an -2- [*2] accuracy-related penalty under section 6662(a) of $90,712.80 with respect to petitioner’s Federal income tax for tax year 2013.1 After concessions, the remaining issues are: (1) whether…