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ARMSTRONG v. COMMISSIONER

Docket No. 28738-09.

139 T.C. 468 (2012)

BILLY EDWARD ARMSTRONG AND PHOEBE J. ARMSTRONG, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 19, 2012.

Attorney(s) appearing for the Case

Billy Edward Armstrong and Phoebe J. Armstrong, for themselves.

Lisa R. Woods, for respondent.

GUSTAFSON, Judge:

The Internal Revenue Service (IRS) determined a deficiency of $1,510 in the 2007 Federal income tax of petitioners Billy Edward Armstrong and Phoebe J. Armstrong and an accuracy-related penalty of $302 pursuant to section 6662.1 The Armstrongs petitioned this Court, pursuant to section 6213(a), to redetermine the deficiency and the accompanying penalty. The case is now before the Court on the Commissioner's unopposed...

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