- 2 -
$1,264, respectively.
The only issue remaining for decision is whether petitioners
are liable for 1999 for the accuracy-related penalty under
section 6662(a). We hold that they are.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.2
At the time the petition was filed, petitioners, who are
married, resided in Annapolis, Maryland.
During 1999, Ms. Larson was a homemaker. Sometime during
1999, Ms. Larson also worked for Calvary United Methodist Church,
for which she received wages of $175.
Since at least 1995, Mr. Larson has worked for various
startup companies as a nonemployee and/or an employee. During
1999, Mr. Larson worked for Telepad Corporation (Telepad), Data
Search Inc. (Data Search), and Windermere Information Technology
Systems (Windermere). During that year, Telepad paid Mr. Larson
$10,000 in wages that it reported in Form W-2, Wage and Tax
2On Sept. 9, 2002, the date of the trial herein, petitioner
Judy Hasty Larson (Ms. Larson) and respondent’s counsel signed
the stipulation of facts in this case. Petitioner Lewis Peter
Larson (Mr. Larson) was in California on that day and did not
sign the stipulation of facts or appear at trial. Although Mr.
Larson did not appear at trial, Ms. Larson informed the Court
that Mr. Larson had authorized her to speak for both of them at
trial, and the Court allowed her to do so. Mr. Larson signed the
brief that petitioners filed in this case for himself as well as
for Ms. Larson.
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