T.C. Memo. 2004-252 UNITED STATES TAX COURT BRAD AND TERI MONTAGNE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11648-02. Filed November 8, 2004. Brad Montagne, pro se. James Brian Urie, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined the following deficiencies in, addition to, and accuracy-related penalties on petitioners’ Federal income taxes: Addition to Tax Penalty Year Deficiency Sec. 6651(a)(1) Sec. 6662(a) 1997 $17,091 $3,956 $3,418 1998 17,867 -- 3,573Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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