-2-
(the years at issue)2 and accuracy-related penalties under
section 6662(a).3
Respondent determined that petitioners Kevin L. and Victoria
L. Hargrove were liable for a $11,814 deficiency and a $2,362.80
accuracy-related penalty for 2000. For 2001, respondent
determined that petitioners Mr. and Mrs. Hargrove were liable for
a $8,497 deficiency and a $1,699.40 accuracy-related penalty.
Respondent determined that petitioners William C. and
Deborah L. Kirkpatrick were liable for a $1,943 deficiency in
2000 and a $1,843 deficiency in 2001.
Respondent determined that petitioners David J. and Ann M.
Nakagawa were liable for a $1,862 deficiency and a $372 accuracy-
related penalty for 1999. For 2000, respondent determined that
petitioners Mr. and Mrs. Nakagawa were liable for a $1,848
deficiency and a $370 accuracy-related penalty. For 2001,
respondent determined that petitioners Mr. and Mrs. Nakagawa were
liable for a $1,841 deficiency and a $368 accuracy-related
penalty.
Respondent determined that petitioners Robert C. and Yvonne
R. Anthony were liable for a $2,332 deficiency for 2000, a $2,396
deficiency for 2001, and a $2,158 deficiency for 2002.
2Not all petitioners had a deficiency for each year at
issue. The term “relevant years” will be used to refer to the
years for which respondent determined deficiencies for those
particular petitioners.
3All section references are to the Internal Revenue Code in
effect for the years at issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure, unless otherwise
indicated.
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Last modified: May 25, 2011