WONDRIES v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 13345-19.

T.C. Memo. 2023-5

PAUL C. WONDRIES AND PATRICIA WONDRIES, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed January 9, 2023.


Attorney(s) appearing for the Case

Edward O. C. Ord and Cheng Zhang, for petitioners.

Sarah A. Herson and Mark A. Nelson, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined the following deficiencies and penalties with respect to petitioners' federal income tax for years 2015-17 (years in issue):

Year Deficiency § 6662(a) Penalty...

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