Thomas J. & Gisella Sabath, (2005)

United States Tax Court

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Thomas J. & Gisella Sabath, (2005)

T.C. Memo. 2005-222

UNITED STATES TAX COURT THOMAS J. & GISELLA SABATH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 378-04L. Filed September 26, 2005.

Gregory A. Stout, for petitioners. Stephen J. Neubeck, for respondent.

MEMORANDUM OPINION LARO, Judge: Petitioners petitioned the Court under section 6330(d) to review a determination made by the Commissioner's Office of Appeals (Appeals) as to their 1986 and 1990 through 1997 Federal income tax liability.1 While petitioners alleged in -2their petition that their underlying tax liability for those years was different from that ...

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