FINDINGS OF FACT AND OPINION
HALPERN, Judge.
By notice of deficiency dated November 4, 2003 (the Notice), respondent determined deficiencies in petitioner's Federal income tax liabilities of $2,114 and $2,499 for her taxable (calendar) years 2000 and 2001 (the audit years), respectively, and accuracy-related penalties of $422.80 and $499.80 for 2000 and 2001, respectively. At the trial of this case, petitioner conceded respondent's denial, for lack of substantiation...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.