Stepp v. Comm'r

LAURA STEPP AND KALEB STEPP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Stepp v. Comm'r

Docket No. 13384-14

United States Tax Court

T.C. Memo 2017-191; 2017 Tax Ct. Memo LEXIS 192;

September 27, 2017, Filed

Decision will be entered under Rule 155.

Melissa A. Lipe, for petitioners.

Jamie M. Stipek, for respondent.

PARIS, Judge.

PARIS

MEMORANDUM FINDINGS OF FACT AND OPINION

PARIS, Judge: With respect to petitioners' Federal income tax for 2011, the Internal Revenue Service (IRS or respondent) determined a deficiency of $34,117 and an accuracy-related penalty of $6,823 under section…