Benavides & Co., P.C. v. Commissioner

T.C. Memo. 2019-115

UNITED STATES TAX COURT BENAVIDES & CO., P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent AL BENAVIDES AND LOUISE A. BENAVIDES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6761-14, 6840-14. Filed September 9, 2019. Al Benavides (an officer), for petitioner Benavides & Co., P.C. Al Benavides and Louise A. Benavides, pro sese. David W. Sorensen, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PUGH, Judge: In these consolidated cases respondent determined the following deficiencies and penalties in notices of deficiency…