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KOCHER v. COMMISSIONER

Docket No. 4938-99.

80 T.C.M. 147 (2000)

T.C. Memo. 2000-238

J. Erik and Carris J. Kocher v. Commissioner.

United States Tax Court.

Filed August 4, 2000.

Attorney(s) appearing for the Case

J. Erik Kocher and Carris J. Kocher, pro sese. Carol-Lynn E. Moran, for the respondent.

MEMORANDUM OPINION

DEAN, Special Trial Judge:

Respondent issued a notice of deficiency to petitioners for taxable year 1997. In the notice, respondent determined a deficiency of $1,688 in Federal income tax and an accuracy-related penalty of $338 under section 6662(a).1 Respondent later raised a new issue and asserted an increased deficiency of $6,520 and an accuracy-related penalty of $1,304.

The issues for decision...

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