Carey K. Parker Mary E. Parker v. Commissioner of Internal Revenue

Appellants Carey K. Parker and Mary E. Parker appeal the tax court’s dismissal of their petition challenging tax deficiencies found by the Internal Revenue Service. Finding the Parkers’ arguments to be entirely meritless, we affirm.

The Parkers did not file income tax returns for the years 1991 through 1994. The IRS concluded from the 1099 and W-2 forms submitted by third-party payors that the Parkers owed in excess of $80,000 in back taxes and penalties, and sent the Parkers notices of these deficiencies. The Parkers filed a petition for redetermination in which they argued (1) that the IRS…