T.C. Memo. 2001-191 UNITED STATES TAX COURT JAMES AND MARGARETTE MCMAHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14282-99L. Filed July 25, 2001. Joyce Griggs, for petitioners. Ross M. Greenberg, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: The issues for decision are whether respondent obtained verification of Federal income tax assessments and whether petitioners are liable for a section 6673(a)(1) penalty. All section references are to the Internal Revenue Code as amended.Page: 1 2 3 4 5 Next
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