1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
T.C. Memo. 2006-73
UNITED STATES TAX COURT
CHARLES E. LEWIS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16316-04. Filed April 12, 2006.
Charles E. Lewis, pro se.
Nancy E. Hooten, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined a deficiency in
petitioner’s Federal income tax for 2002 and additions to tax
under sections 6651(a)(1) and (2) and 6654(a).1 After
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2 Respondent concedes petitioner is not liable for an
addition to tax under sec. 6651(a)(2).
concessions,2 the issues for decision are: (1) Whether
petitioner has a deficiency of $12,899 in his 2002 Federal income
tax; (2) whether petitioner is liable for an addition to tax
under section 6651(a)(1); (3) whether petitioner is liable for an
addition to tax under section 6654(a); and (4) whether the Court
should impose a penalty against petitioner under section 6673(a).
FINDINGS OF FACT
Some of the facts have been deemed stipulated pursuant to
Rule 91(f) and are so found. The stipulation of facts and the
attached exhibits are incorporated herein by this reference. At
the time he filed the petition, petitioner resided in Atlanta,
During 2002, petitioner received wage income of $7,371 from
Hartford Life Insurance Co. Also during 2002, petitioner
received interest income from the following sources: (1) $11,341
from TIAA-CREF; (2) $126 from US Federal Credit Union; (3) $847
from Minnesota Life Insurance Co.; and (4) $1 from NWA Federal
During 2002, petitioner requested and received early
retirement plan distributions of $1,091 and $34,908 from State
Street Retiree Services for Northwest Airlines Corp. Employees
(State Street Retiree Services). State Street Retiree Services
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3 In the notice of deficiency, the addition to tax under
sec. 6651(a)(1) appears as both $3,513