Georgia Sarkin & Suneet Jain v. Commissioner

T.C. Memo. 2019-131

UNITED STATES TAX COURT GEORGIA SARKIN AND SUNEET JAIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 427-16. Filed October 1, 2019. Georgia Sarkin and Suneet Jain, pro sese. Adam B. Landy, Nancy M. Gilmore, and Thomas R. Mackinson, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION NEGA, Judge: Respondent determined deficiencies in petitioners’ Federal income tax for tax years 2012 and 2013 and accuracy-related penalties under section 6662(a)1 as follows: 1 Unless otherwise indicated, all section references are to the Internal (continued...)…