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ROY W. v. COMMISSIONER

Docket No. 23622-04.

94 T.C.M. 48 (2007)

T.C. Memo. 2007-183

Roy W. and Sharon P. Oswandel v. Commissioner.

United States Tax Court.

Filed July 12, 2007.

Attorney(s) appearing for the Case

Roy W. Oswandel; pro se.

Robert A. Varra, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge.

Petitioners petitioned the Court to redetermine respondent's determination of deficiencies of $13,780 and $15,812 in their 2000 and 2001 Federal income taxes, respectively, and section 6662(a) accuracy-related penalties of $2,756 and $3,162.40, respectively.1 After concessions by the parties, we decide whether petitioners substantiated their deductions for self-employment expenses...

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