United States Tax Court March 13, 2014, Docket No. 25652-12 (Kaplan v. Comm'r)

T.C. Memo. 2014-43

UNITED STATES TAX COURT

GARY KAPLAN, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 25652-12. Filed March 13, 2014.

David I. Faust, for petitioner.

Frederick C. Mutter, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge: Petitioner did not file Federal income tax returns nor make

any tax payments for 2004 and 2005, the years at issue.