T.C. Memo. 2006-169
UNITED STATES TAX COURT
RICHARD D. IRVING AND CYNTHIA A. BURROUGH IRVING, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1096-05. Filed August 16, 2006.
Richard D. Irving and Cynthia A. Burrough Irving, pro sese.
Miriam C. Dillard, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined the following
deficiencies, additions to tax, and penalties with respect to
petitioners’ 2000 and 2001 tax years:
Addition to tax Penalty
Year Deficiency Section 6651(a)(1) Section 6662(a)
2000 $32,133.00 $7,473.75 $6,426.60
2001 43,431.65 -- 8,634.19
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