Ronnie Hairston & Gloria Cruz Hairston v. Commissioner

T.C. Memo. 2019-104

UNITED STATES TAX COURT RONNIE HAIRSTON AND GLORIA CRUZ HAIRSTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20372-17. Filed August 20, 2019. Ronnie Hairston and Gloria Cruz Hairston, pro sese. Stephen C. Welker and Bartholomew Cirenza, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LAUBER, Judge: With respect to petitioners’ Federal income tax for 2014, the Internal Revenue Service (IRS or respondent) determined a deficiency of $7,341 and an accuracy-related penalty of $1,468. Respondent having conceded the penalty, the question…