HUZELLA v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 18119-15.

T.C. Memo. 2017-210

THOMAS R. HUZELLA AND CAROLE L. HUZELLA, DECEASED, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed October 23, 2017.


Attorney(s) appearing for the Case

Thomas R. Huzella, pro se.

Bartholomew Cirenza and Trevor B. Maddison , for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

With respect to petitioners' Federal income tax for 2013, the Internal Revenue Service (IRS or respondent) has asserted an increased deficiency of $12,905 and an accuracy-related penalty of $2,581 under section 6662(a).1 [*2] The principal...

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