Cheves v. Comm'r

KEVIN CHEVES AND JENNIFER CHEVES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cheves v. Comm'r

Docket No. 26218-13

United States Tax Court

T.C. Memo 2017-22; 2017 Tax Ct. Memo LEXIS 22;

January 30, 2017, Filed

Decision will be entered under Rule 155.

Kevin Cheves, Pro se.

Lawrence D. Sledz, for respondent.

WELLS, Judge.

WELLS

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge: Respondent determined a deficiency of $5,839 in petitioners' Federal income tax for 2011 and a penalty of $1,103 pursuant to section 6662(a).1 Petitioners, Mr. and Mrs. Cheves, filed a timely petition for…