Court of Appeals for the Sixth Circuit November 6, 2001, No. 00-1787 (Simpson v. Commissioner)

PER CURIAM.

Petitioner William Allen Simpson appeals pro se the tax court’s determination of a deficiency in income tax and penalties due for the taxable year 1994. For the following reasons, we affirm.

BACKGROUND

Simpson, a self-employed computer engineer, failed to file a 1994 federal income tax return.