Drakes v. Comm'r

JAMES F. DRAKES AND BARBARA E. TAYLOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Drakes v. Comm'r

Docket No. 19209-09L

United States Tax Court

T.C. Memo 2012-189; 2012 Tax Ct. Memo LEXIS 190; 104 T.C.M. (CCH) 22;

July 11, 2012, Filed

Decision will be entered for respondent.

James F. Drakes and Barbara E. Taylor, Pro se.

Robert W. Mopsick, for respondent.

LARO, Judge.

LARO

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge: Petitioners James F. Drakes and Barbara E. Taylor invoked the Court's jurisdiction pursuant to section 6330(d)(1) to review the determination of respondent's Office…