T.C. Memo. 2001-45
UNITED STATES TAX COURT
AZIZ A. TOKH AND SUSAN K. TOKH, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 169-00. Filed February 27, 2001.
Aziz A. and Susan K. Tokh, pro se.
Jennifer L. Nuding and William E. Bogner, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: For 1996 and 1997, respondent determined
deficiencies in petitioners’ Federal income tax of $14,018 and
$10,850 and penalties under section 6662(a) of $1,329.60 and
$877.20, respectively. By amendment to the answer, respondent
asserts increased penalties under section 6662(a) in the amounts
of $863.40 and $605.80 for 1996 and 1997, respectively.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011