Don D. Coffman and Debra Coffman - Page 1















                                 T.C. Memo. 2000-7                                    


                               UNITED STATES TAX COURT                                


                  DON D. COFFMAN AND DEBRA COFFMAN, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16609-98.                  Filed January 7, 2000.           

               Don D. Coffman and Debra Coffman, pro se.                              
               Jean Song, for respondent.                                             

                                 MEMORANDUM OPINION                                   

               NAMEROFF, Special Trial Judge:  Respondent determined a                
          deficiency in petitioners’ 1995 Federal income tax in the amount            
          of $3,851 plus an accuracy-related penalty under section 6662(a)            
          of $770.20.  Unless otherwise indicated, section references are             
          to the Internal Revenue Code in effect for the year at issue, and           
          all Rule references are to the Court’s Rules of Practice and                
          Procedure.                                                                  







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