T.C. Memo. 2003-132
UNITED STATES TAX COURT
FREDERICK W. AND CANDACE J. TILEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1402-02. Filed May 8, 2003.
Frederick W. and Candace J. Tiley, pro sese.
Kelley Blaine and Robert V. Boeshaar, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $6,409
in petitioners’ Federal income tax for 1998 and a penalty of
$1,281.80 under section 6662(a). Unless otherwise indicated, all
section references are to the Internal Revenue Code in effect for
the year in issue. The issue for decision is whether petitioners
are liable for the accuracy-related penalty.
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