United States Tax Court February 27, 2007, No. 16903-05 (Lewis v. Comm'r)

T.C. Memo. 2007-44

UNITED STATES TAX COURT

SCOTT A. LEWIS, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 16903-05. Filed February 27, 2007.

Scott A. Lewis, pro se.

Robert A. Varra, Melinda G. Williams, and Tamara L. Kotzker,

for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge: Petitioner petitioned the Court to redetermine

a $9,619.