PEEK v. COMMISSIONER

Docket Nos. 5951-11, 6481-11.

140 T.C. 216 (2013)

140 T.C. No. 12

LAWRENCE F. PEEK AND SARA L. PEEK, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DARRELL G. FLECK AND KIMBERLY J. FLECK, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 9, 2013.


Attorney(s) appearing for the Case

Sheldon Harold Smith , for petitioners.

Shawn P. Nowlan , E. Abigail Raines , and John Q. Walsh, Jr. , for respondent.


GUSTAFSON, Judge:

Pursuant to section 6212,1 the Internal Revenue Service ("IRS") issued statutory notices of deficiency to petitioners Lawrence F. Peek and Sara L. Peek on December 9, 2010, and to petitioners Darrell G. Fleck and Kimberly J. Fleck on December 14, 2010, determining the following deficiencies in income tax and accuracy-related penalties under section 6662(a) for tax years...

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