T.C. Memo. 2005-141
UNITED STATES TAX COURT
TERRY I. AND LOUISE MAJOR, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20846-03. Filed June 16, 2005.
Ps failed to file a Federal income tax return for
the 2001 year. R subsequently determined a deficiency
and additions to tax, which Ps then contested primarily
on the basis of R’s failure to carry his burden of
proof and the inapplicability of the filing
requirement.
Held: Ps are liable for the deficiency determined
by R and for additions to tax under sec. 6651(a)(1),
I.R.C.
Terry I. and Louise Major, pro sese.
Kelly Davidson, for respondent.
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