Raymond J. and Maria V. Zbylut - Page 1















          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