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WILLIAM R. v. COMMISSIONER

Dkt. No. 19207-06.

94 T.C.M. 542 (2007)

T.C. Memo. 2007-361

William R. and Betty O. Bass v. Commissioner.

United States Tax Court.

December 5, 2007.

Attorney(s) appearing for the Case

William R. and Betty O. Bass, pro se.

James H. Brunson III, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge:

In an "affected items" notice of deficiency sent June 19, 2006, respondent determined that petitioners are liable for additions to tax for 1982 as follows:

                            Additions to Tax

  Year    Sec. 6653(a)(1)   Sec. 6653(a)(2)   Sec. 6661

  1982         $351               *            $1,755

* 50 percent of the interest on $7,020.

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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