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RAMZY M. v. COMMISSIONER

Dkt. No. 4188-05.

94 T.C.M. 480 (2007)

T.C. Memo. 2007-343

Ramzy M. and Lena Kopty v. Commissioner.

United States Tax Court.

November 21, 2007.

Attorney(s) appearing for the Case

Ramzy M. and Lena Kopty, pro se.

Cleve Lisecki, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WHALEN, Judge:

Respondent determined the following deficiencies in, and penalties with respect to, petitioners' Federal income tax for 1999 and 2000:

                              Additions to Tax/Penalties
Year         Deficiency     Sec. 6651(a)(1)    Sec. 6662(a)

2000          1,000.00          None               None
1999        $94,699.32      $23,674.83    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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