Pollard v. Comm'r

PAUL EDWARD & DIANE M. POLLARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Pollard v. Comm'r

Docket No. 1619-09.

United States Tax Court

T.C. Memo 2011-132; 2011 Tax Ct. Memo LEXIS 128; 101 T.C.M. (CCH) 1641;

June 14, 2011, Filed

Decision will be entered for respondent.

Paul Edward Pollard and Diane M. Pollard, Pro se.

Robert V. Boeshaar, for respondent.

COHEN, Judge.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined a deficiency of $3,003 in petitioners' Federal income tax for 2006 resulting from petitioners' failure to report Social Security benefits…