T.C. Memo. 2007-183 UNITED STATES TAX COURT ROY W. AND SHARON P. OSWANDEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23622-04. Filed July 12, 2007. Roy W. Oswandel, pro se. Patricia A. Komor, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: Petitioners petitioned the Court to redetermine respondent’s determination of deficiencies of $13,780 and $15,812 in their 2000 and 2001 Federal income taxes, respectively, and section 6662(a) accuracy-related penalties ofPage: 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: November 10, 2007