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GIANNINI v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 20132-19.

T.C. Memo. 2022-65

LOUIS U. GIANNINI AND DAWN M. GIANNINI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed June 23, 2022.

Attorney(s) appearing for the Case

Louis U. Giannini and Dawn M. Giannini, pro se.

Mark J. Miller and Jacqueline K. Queener , for respondent.

MEMORANDUM OPINION

Petitioners, Louis U. Giannini and Dawn M. Giannini, challenge the determination by the Internal Revenue Service (IRS) of a federal income tax deficiency of $21,326 for their 2017 tax year, as well as an addition to tax of $674 under section 6651(a)(1)1 for the late filing of...

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