LUNDGREN v. COMMISSIONER

Docket Nos. 10174-03, 6083-04.

92 T.C.M. 171 (2006)

T.C. Memo. 2006-177

Larry J. Lundgren and Anita L. Lundgren, v. Commissioner.

United States Tax Court.

August 23, 2006.


Attorney(s) appearing for the Case

Larry J. Lundgren and Anita L. Lundgren, pro sese.

Joan E. Steele, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

WHERRY, Judge:

Respondent determined the following Federal income tax deficiencies and penalties with respect to petitioners' Federal income taxes:

                       Accuracy-Related
                                Penalty
    Year    Deficiency        Sec. 6662
    1999        $4,750          $950.00
    2000         6,710         1,340.00
    2001        10...

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