T.C. Memo. 2007-130
UNITED STATES TAX COURT
MILA ALEMASOV AND VICTOR POPOV, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11223-05. Filed May 22, 2007.
William E. Taggart, Jr., for petitioners.
Margaret Burow, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: Respondent determined a
$14,241 deficiency in petitioners’ Federal income tax for 2002, a
$570 addition to tax under section 6651(a)(1) for failure to file
timely, and a $314 accuracy-related penalty under section
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Last modified: November 10, 2007