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MITCHELL v. COMMISSIONER

Docket No. 18129-04.

92 T.C.M. 17 (2006)

T.C. Memo. 2006-145

Austin L. Mitchell and Rebecca A. Mitchell, v. Commissioner.

United States Tax Court.

July 6, 2006.

Attorney(s) appearing for the Case

Austin L. Mitchell and Priscilla J. Lim (specially recognized), for petitioners.

Thomas C. Pliske, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

KROUPA, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes and that petitioners were liable for accuracy-related penalties under section 6662(a)1 for 1998, 1999, and 2000 (the years at issue). For 1998, respondent determined a $1,060 deficiency and $212 accuracy-related penalty. For 1999, respondent determined a $946 deficiency and $189 accuracy-related penalty...

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