T.C. Memo. 2007-311
UNITED STATES TAX COURT
GARY DEAN AND TERI COLLEEN MADDEN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23403-05. Filed October 15, 2007.
Gary Dean and Teri Colleen Madden, pro sese.
Hans Famularo, for respondent.
MEMORANDUM OPINION
MARVEL, Judge: Respondent determined a deficiency in
petitioners’ Federal income tax of $1,779 for 2003. The issue
for decision is whether we have jurisdiction to review the
crediting by respondent, pursuant to his authority under section
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Last modified: November 10, 2007