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SEAWRIGHT v. COMMISSIONER

Docket No. 1796-00.

117 T.C. 294 (2001)

117 T.C. No. 24

SAMUEL T. SEAWRIGHT AND CAROL A. SEAWRIGHT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 18, 2001.

Attorney(s) appearing for the Case

Samuel T. Seawright and Carol A. Seawright, pro sese.

James R. Rich, for respondent.

THORNTON, Judge:

Respondent determined a $6,125 deficiency in petitioners' joint 1995 Federal income tax. The issues for decision are: (1) Whether respondent's agents violated section 7602(c), which requires the Internal Revenue Service (IRS) to give taxpayers advance notice of certain third-party contacts; (2) whether respondent's agents violated section 7602(e), limiting respondent's use of financial status or economic reality examination techniques; (3)...

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