T.C. Memo. 2002-31
UNITED STATES TAX COURT
STEVEN K. STODDARD AND ELLEN M. STODDARD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1527-99. Filed January 30, 2002.
Ellen M. Stoddard, pro se.
Sandra Veliz, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following defi-
ciencies in, and accuracy-related penalties under section
6662(a)1 on, petitioners’ Federal income tax (tax):
1Unless otherwise indicated, all section references are to
the Internal Revenue Code (Code) in effect for the years at
issue. Unless otherwise indicated, all Rule references are to
(continued...)
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