United States Tax Court
Filed: Jun. 27, 2006
T.C. Memo. 2006-136 UNITED STATES TAX COURT JAMES A. SHINAULT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11360-04. Filed June 27, 2006. James A. Shinault, pro se. J. Craig Young, for respondent. MEMORANDUM OPINION WELLS, Judge: Respondent determined a $9,378 deficiency in tax, and additions to tax pursuant to sections 6651(a)(1) and 6654(a) of $2,345 and $504.39, respectively, for petitioner’s taxable year 2000. The issues we must decide are: 1. Whether petitioner’s co..