Benjamin O. & Linda L. Agbaniyaka - Page 1
T.C. Memo. 2007-300
UNITED STATES TAX COURT
BENJAMIN O. & LINDA L. AGBANIYAKA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8340-06. Filed October 2, 2007.
Benjamin O. Agbaniyaka and Linda L. Agbaniyaka, pro sese.
Theresa G. McQueeney, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following defi-
ciencies in, and accuracy-related penalties under section
6662(a)1 on, petitioners’ Federal income tax (tax):
1All section references are to the Internal Revenue Code
(Code) in effect for the years at issue. All Rule references are
to the Tax Court Rules of Practice and Procedure.
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Last modified: November 10, 2007