N. CAL. SMALL BUS. ASSISTANTS INC. v. COMMISSIONER

Docket No. 26889-16.

153 T.C. 65 (2019)

NORTHERN CALIFORNIA SMALL BUSINESS ASSISTANTS INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed October 23, 2019.


Attorney(s) appearing for the Case

Robin Lesley Klomparens , Douglas L. Youmans , Christian A. Speck , and Matthew D. Carlson , for petitioner.

Patsy A. Clarke and Melissa D. Lang , for respondent.


OPINION

This case is before the Court on petitioner's motion for partial summary judgment filed pursuant to Rule 121,1 to which respondent objects. Respondent determined a deficiency in petitioner's 2012 income tax of $1,264,212 and an accuracy-related...

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