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VICTORIA L. v. COMMISSIONER

Docket Nos. 16441-04, 16442-04, 16443-04, 16444-04, 16448-04.

92 T.C.M. 90 (2006)

T.C. Memo. 2006-159

Kevin L. and Victoria L. Hargrove, et al., v. Commissioner.

United States Tax Court.

August 8, 2006.

Attorney(s) appearing for the Case

Richard Edward Preston and Alvin S. Brown, for petitioners.

Paul T. Butler, for respondent.

MEMORANDUM OPINION

KROUPA, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for 1999, 2000, 2001, and 2002 (the years at issue)2 and accuracy-related penalties under section 6662(a).3

Respondent determined that petitioners Kevin L. and Victoria L. Hargrove were liable for a $11,814 deficiency and a $2,362.80 accuracy-related penalty for 2000. For 2001, respondent...

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