United States Tax Court June 24, 1985, Docket No. 12978-80 (Curtis v. Commissioner)

lead-opinion

Wilbur, Judge:

Respondent determined deficiencies of $5,296 in the petitioners’ Federal income taxes for 1976, and of $13,627 for 1977. After concessions, the issues for decision are (1) whether respondent made a second inspection of the petitioners’ books of account in violation of section 7605(b),1 and, if so, (2) whether the appropriate remedy for such violation is to invalidate