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DEAS v. COMMISSIONER

Docket No. 11847-99.

79 T.C.M. 2247 (2000)

T.C. Memo. 2000-204

James E. and Shirley S. Deas v. Commissioner.

United States Tax Court.

Filed June 30, 2000.

Attorney(s) appearing for the Case

James E. Deas, pro se. Francis C. Mucciolo, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge:

Respondent determined a $27,629 deficiency in, and an $5,526 accuracy-related penalty on, petitioners' Federal income tax for the 1992 taxable year.

After concessions,1 the sole issue for decision is whether petitioners are liable for the section 6662 accuracy-related penalty for negligence or disregard of rules or regulations or substantial understatement of income...

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