Smith v. Comm'r

MARK R. SMITH AND YONG N. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Smith v. Comm'r

Docket Nos. 22033-12, 29621-12.

United States Tax Court

T.C. Memo 2015-214; 2015 Tax Ct. Memo LEXIS 222;

November 3, 2015, Filed

Decisions will be entered under Rule 155.

Mark R. Smith, Pro se.

Bryant W. Smith, for respondent.

HAINES, Judge.

HAINES

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge: Respondent determined deficiencies in petitioners' Federal income tax and penalties as follows:

Penalty

Year

Deficiency

sec. 6662(a)

2009

S13,732

$2,746

2010

6,098

1,219

After concessions, we must decide…