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:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008