United States Tax Court March 28, 2007, 6284-06L (Joseph E. Lewis v. Commissioner)

128 T.C. No. 6

UNITED STATES TAX COURT

JOSEPH E. LEWIS, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 6284-06L. Filed March 28, 2007.

P filed his 2002 income tax return late. P

included payment for the reported tax due with his

return. R assessed additions to tax under sec.

6651(a)(1) and (2), I.R.C., for late filing and late

payment.