T.C. Memo. 2000-7 UNITED STATES TAX COURT DON D. COFFMAN AND DEBRA COFFMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16609-98. Filed January 7, 2000. Don D. Coffman and Debra Coffman, pro se. Jean Song, for respondent. MEMORANDUM OPINION NAMEROFF, Special Trial Judge: Respondent determined a deficiency in petitioners’ 1995 Federal income tax in the amount of $3,851 plus an accuracy-related penalty under section 6662(a) of $770.20. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year at issue, and all Rule references are to the Court’s Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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