James R. Dixon v. Commissioner

141 T.C. No. 3

UNITED STATES TAX COURT JAMES R. DIXON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent SHARON C. DIXON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9962-05L, 9965-05L. Filed September 3, 2013. Ps were criminally prosecuted for failure to file individual income tax returns for 1992-95. At the time, Ps were owners, officers, and employees of Tryco Corp., which failed to file employment tax returns and corporate income tax returns during this period. As part of a plea agreement with the Department of Justice, Ps agreed that their wrongdoing…