- 2 - Sam Kong Fashions, Inc. docket No. 9600-02 Penalty Year Deficiency Sec. 6663 1994 $135,643 $101,732.25 1995 103,999 77,999.25 Sam Kong docket No. 9601-02 Penalty Year Deficiency Sec. 6663 1994 $137,026 $102,769.50 1995 104,129 78,096.75 Run Yuan Chen docket No. 9601-02 Year Deficiency 1994 $137,026 1995 104,129 The parties have stipulated that Run Yuan Chen is entitled to relief under section 6015(c)1 and is not liable for any deficiencies in tax, penalties, or interest. 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011