Attorney(s) appearing for the Case
Josef Haghnazarzadeh and Catherine Y. Haghnazarzadeh, pro sese.
Halvor R. Melom , for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined deficiencies of $2,020,083 and $960,655 and penalties pursuant to section 6662(a) of $404,017 and $192,131 for 2011 and 2012 (years at issue), respectively. The parties have filed two stipulations of settled issues,1 and the only...
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