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EVANS v. COMMISSIONER OF INTERNAL REVENUE

Docket Nos. 18268-12, 20818-12.

T.C. Memo. 2015-12

JOEL B. EVANS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, JOEL B. EVANS AND DONNA R. EVANS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed January 20, 2015.

Attorney(s) appearing for the Case

Ray Cody Mayo, Jr. , for petitioners.

Edwin B. Cleverdon , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LAUBER, Judge.

In these consolidated cases, the Internal Revenue Service (IRS or respondent) determined, against Joel B. Evans (petitioner) for the taxable years 2007 and 2008 and against Joel B. Evans and Donna Evans (petitioners) for the taxable years 2009 and 2010, deficiencies and accuracy-related penalties under section 66621 in the following amounts:

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