T.C. Memo. 2001-143
UNITED STATES TAX COURT
TOMMY OWENS, JR. AND DAWN R. OWENS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11069-99. Filed June 19, 2001.
Tommy Owens, Jr., and Dawn R. Owens, pro sese.
Angela J. Kennedy, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined deficiencies in,
additions under section 6651(a)(1)1 to, and accuracy-related
penalties under section 6662(a) on petitioners’ Federal income
tax (tax), as follows:
1All section references are to the Internal Revenue Code in
effect for the years at issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
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