T.C. Memo. 2006-177
UNITED STATES TAX COURT
LARRY J. LUNDGREN AND ANITA L. LUNDGREN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 10174-03, 6083-04. Filed August 23, 2006.
Ps failed to report certain farming income for the
1999, 2000, 2001, and 2002 taxable years and a capital
gain for the taxable year 2001. R determined
deficiencies and asserted penalties under sec. 6662,
I.R.C., which Ps contested primarily on the basis of
tax protester arguments.
Held: Ps are liable for the deficiencies
determined by R for 1999, 2000, 2001, and 2002
including self-employment taxes pursuant to sec. 1401,
I.R.C., and a capital gain for 2001.
Held, further, Ps are liable for penalties under
sec. 6662, I.R.C., for 1999, 2000, 2001, and 2002.
Larry J. Lundgren and Anita L. Lundgren, pro sese.
Joan E. Steele, for respondent.
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