Charles R. and Dru L. Haggart - Page 3

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               Respondent determined deficiencies in petitioners’ 1996 and            
          1997 Federal income taxes and accuracy-related penalties as                 
               Year           Deficiency             Sec. 6662(a)                     
               1996           $7,359              $1,467.40                           
               1997           10,536              2,107.20                            
               After concessions,2 the issues are (1) whether petitioners             
          are liable for the accuracy-related penalties under section                 
          6662(a), and (2) whether petitioner Dru Haggart (Mrs. Haggart) is           
          entitled to relief from joint and several liability under section           
          6015.  Petitioners resided in Holland, Pennsylvania, at the time            
          the petition was filed.                                                     
               Petitioners are married.  Mrs. Haggart has a high school               
          education, and is employed as a travel agent for B&B Travel, Inc.           
          B&B Travel reports Mrs. Haggart’s yearly wages to her on Form W-            
          2, Wage and Tax Statement.  Petitioner Charles Haggart (Mr.                 
          Haggart) is a subcontractor for Roman Building Products, Inc.               
          (Roman).  Roman is engaged in the business of selling and                   
          installing materials, such as shower doors, mirrors, and                    
          shelving, in new residential homes.  Roman pays Mr. Haggart                 
          biweekly and reports total earnings to him for each year on Form            
          1099-MISC, Miscellaneous Income.                                            

          2  Petitioners conceded the deficiencies for the years in issue.            

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