MELASKY v. COMMISSIONER

Docket No. 12777-12L.

151 T.C. 89 (2018)

151 T.C. No. 8

DAVID H. MELASKY AND AUDREY MELASKY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 10, 2018.


Attorney(s) appearing for the Case

Juan F. Vasquez, Jr. , and Renesha N. Fountain , for petitioners.

Susan K. Greene , for respondent.


OPINION

David and Audrey Melasky have had their fair share of tax troubles and have owed money to the IRS going back to their 1995 tax year. In 2011 they hand delivered a check for what they contend was the entire amount of their 2009 tax bill to the IRS. No one at the IRS cashed...

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