T.C. Memo. 2002-279
UNITED STATES TAX COURT
WILLIAM AND SHIRLEY PRATT, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12271-99. Filed November 6, 2002.
William Pratt, pro se.
Fred E. Green, Jr., for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: In a statutory notice of deficiency dated
April 8, 1999, respondent determined deficiencies in petitioners’
Federal income tax, additions to tax pursuant to sections
6651(a)(1), and penalties pursuant to 6662(a), as follows:
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