Dung T. Le & Nghia T. Tran v. Commissioner

T.C. Memo. 2020-27

UNITED STATES TAX COURT DUNG T. LE AND NGHIA T. TRAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2108-16. Filed February 26, 2020. Robert B. Creager, for petitioners. Lisa Kathryn Hunter and Shaina E. Boatright, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARIS, Judge: In a notice of deficiency dated November 3, 2015, respondent determined deficiencies in petitioners’ 2004, 2005, and 2006 Federal income tax of $31,944, $44,178, and $40,706, respectively, and fraud penalties -2- [*2] under section 6663 of $23,958, $33,133.50, and…