Worsham v. Comm'r

MICHAEL CRAIG WORSHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Worsham v. Comm'r

Docket No. 31151-09

United States Tax Court

T.C. Memo 2012-219; 2012 Tax Ct. Memo LEXIS 266; 104 T.C.M. (CCH) 129;

July 31, 2012, Filed

An appropriate order and decision will be entered under Rule 155.

Michael Craig Worsham, Pro se.

Marissa R. Lenius, Elizabeth S. Henn, Peter N. Scharff, and Tyler N. Orlowski, for respondent.

GOEKE, Judge.

GOEKE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge: By statutory notice of deficiency, respondent determined a $6,357 1 deficiency in petitioner's 2006 Federal…