- 2 -
Orrin L. Grover, for petitioner Michael G. Culver.
Christine M. Culver, pro se.
Nhi T. Luu-Sanders, for respondent.
SWIFT, Judge: Respondent determined deficiencies in
petitioners' 1994 and 1995 Federal income taxes and accuracy-
related penalties as follows:
Accuracy-Related
Penalty
Year Deficiency Sec. 6662(a)
1994 $12,572 $2,514
1995 18,339 3,668
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
After settlement of some issues, the only issue for decision
is whether petitioner Michael G. Culver (Michael) qualifies for
relief from liability under section 6015(b) or (c).
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
At the time the petition was filed, Michael resided in
Woodburn, Oregon, and petitioner Christine M. Culver (Christine)
was incarcerated in an Oregon State penitentiary.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011