- 2 - $399,199, $627,542, $885,033, $79,684, respectively.1 Respondent also determined a deficiency in Ronald B. and Annette C. Talmage’s Federal income tax for 2002 of $80,609, as well as a fraud penalty under section 6663(a) of $57,886 with respect to Ronald B. Talmage and an accuracy-related penalty under section 6662(a) of $15,436 with respect to Annette C. Talmage. 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended, and Rule references are to the Tax Court Rules of Practice and Procedure. Amounts are rounded to the nearest dollar.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008