OWEN, Circuit Judge:
Searcy and Elizabeth Ferguson appeal from a decision of the Tax Court in a redetermination proceeding that denied two tax deductions, found the Fergusons liable for penalties for late filing of a return and substantially understating income, and concluded that it had no jurisdiction to consider whether certain tax debts had been discharged in bankruptcy. We affirm.
I
The Fergusons filed a joint tax return for 2000 in December...
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