MILLS v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 26554-10.

T.C. Memo. 2013-4

RONALD S. MILLS AND JUDY A. MILLS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed January 9, 2013.


Attorney(s) appearing for the Case

Ronald S. Mills and Judy A. Mills, pro sese.

Sarah A. Herson , for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

WHERRY, Judge:

This case is before the Court on a petition for redetermination of an income tax deficiency of $111,404.68, an $18,620.17 addition to tax under section 6651(a)(1) for failure to timely file a Federal income tax return, and a $22,280.94 section 6662(a) accuracy-related penalty for the 2007 taxable year.1 Respondent based his determination on a $370,790...

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