Mario O. and Elsie R. Garza, (2005)

Extract

---

Mario O. and Elsie R. Garza, (2005)

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

T.C. Summary Opinion 2005-96

UNITED STATES TAX COURT MARIO O. AND ELSIE R. GARZA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 779-04S. Filed July 21, 2005.

Mario O. and Elsie R. Garza, pro se. Thomas D. Greenaway, for respondent.

COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 of the Internal Revenue Code in effect at the time the petition was filed.1 The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority.

Respondent determined deficiencies of $5,939, $5,472, and $4,318 in petitioners' Federal income taxes for 1999, 2000, and 2001, respectively. Respondent also determined an accuracy-related penalty under section 6662(a) in the amount of $863 fo...

See the full content of this document

---