THOMPSON v. COMMISSIONER

Docket No. 6613-13.

148 T.C. 59 (2017)

148 T.C. No. 3

DOUGLAS M. THOMPSON AND LISA MAE THOMPSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 2, 2017.


Attorney(s) appearing for the Case

Joseph A. DiRuzzo III and Jeffrey J. Molinaro, for petitioners.

Nicole M. Connelly, Julia Ann Cannarozzi, Craig Connell, and Clare W. Darcy, for respondent.


OPINION

Pending before the Court are petitioners' motion to disqualify the Judge and declare section 7443(f)1 unconstitutional and petitioners' motion for judgment on the pleadings under Rule 120 and to declare section 6662A unconstitutional.

Background

The information...

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