T.C. Memo. 1998-141 UNITED STATES TAX COURT RAMON AND IRMA ORTIZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6202-95. Filed April 16, 1998. Ramon Ortiz, pro se. Joanne B. Minsky, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WRIGHT, Judge: Respondent determined deficiencies in petitioners' Federal income taxes and penalties as follows: Penalties Year Deficiency Sec. 6663 1991 $15,459 $11,594 1992 32,657 24,493Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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