Montagne v. United States

*42MEMORANDUM OPINION AND FINAL ORDER

BRADEN, Judge.

I. RELEVANT FACTS.1

A. Plaintiffs’ 1996 Taxes.

On June 7, 2000, the Internal Revenue Service (“IRS”) sent Plaintiffs a Notice of Tax Deficiency regarding their 1996 taxes. Gov’t Mot. Ex. A & B. The Notice informed Plaintiffs that they owed $19,488.00 for tax year 1996, for which they were assessed a tax delinquency penalty under 26 U.S.C. § 6651(a)(1)2 of $3,927.50 and a tax accuracy penalty under 26 U.S.C. § 6662(d)(1)3 of $3,897.60. Id. The Notice informed Plaintiffs that they had 90 days to file a petition with the United States Tax Court (“Tax…