T.C. Memo. 1997-94
UNITED STATES TAX COURT
MAURZAL FRIAS AND TERESA FRIAS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4416-95. Filed February 24, 1997.
Maurzal Frias and Teresa Frias, pro sese.
Edith F. Moates, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined deficiencies in,
additions to, and accuracy-related penalties on petitioners'
Federal income taxes as follows:
Additions to Tax Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6662
1991 $5,002 --- $1,000
1992 9,202 $469 1,840
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