Duane D. & Ina R. Gay, (2007)
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Duane D. & Ina R. Gay, (2007)
T.C. Memo. 2007-87
UNITED STATES TAX COURT DUANE D. & INA R. GAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14273-05. Filed April 12, 2007.Duane D. & Ina R. Gay, pro sese. Albert B. Kerkhove, for respondent.MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined the following deficiencies in, and accuracy-related penalties under section 6662(a)1 on, petitioners' Federal income tax (tax):Accuracy-Related Penalty Under Sec. 6662(a) 2000 $8,223 $1,644.60 2001 3,657 731.40 The issues...See the full content of this document
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