T.C. Memo. 2008-44
UNITED STATES TAX COURT
RAYMOND J. AND MARIA V. ZBYLUT, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15269-06. Filed February 27, 2008.
Ellin Vicki Palmer, for petitioners.
Valerie L. Makarewicz, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $2,293
and an addition to tax of $573.25 for failure to file a timely
return pursuant to section 6651(a)(1) with regard to petitioners’
Federal income tax liability for 2002. After concessions, the
issues to be decided are:
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Last modified: March 27, 2008