Earl W. and Marilyn L. McClaskey, (2008)

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Earl W. and Marilyn L. McClaskey, (2008)

T.C. Memo. 2008-147

UNITED STATES TAX COURT EARL W. AND MARILYN L. MCCLASKEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18744-06. Filed June 9, 2008.

Edward T. Perry, for petitioners. David Rakonitz, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: Respondent determined that petitioners are liable for additions to tax for negligence under section 6653(a)(1)1 of $169 and $175 for 1983 and 1985, respectively, and -2under section 6653(a)(2) for 50 percent of the interest due on $3,386 and $286, respectively. The issue for decision is whether respondent timely mailed n...

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