Roy W. and Sharon P. Oswandel - Page 1















                                 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 of             








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