T.C. Memo. 2000-144 UNITED STATES TAX COURT ILIJA & BRANKA MITIC, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5062-98. Filed April 20, 2000. Ilija Mitic, pro se. Paul K. Webb, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined the following defi- ciencies in, and accuracy-related penalties under section 6662(a)1 on, petitioners’ Federal income tax: 1All section references are to the Internal Revenue Code in effect for the years at issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 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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