T.C. Memo. 2007-361 UNITED STATES TAX COURT WILLIAM R. AND BETTY O. BASS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19207-06. Filed December 5, 2007. William R. and Betty O. Bass, pro se. James H. Brunson III, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: In an “affected items” notice of deficiency sent June 19, 2006, respondent determined that petitioners are liable for additions to tax for 1982 as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008