United States Tax Court June 20, 2006, No. 20095-03 (Rossman v. Comm'r)

T.C. Memo. 2006-128

UNITED STATES TAX COURT

CHESTER H. AND MICHELLE R. ROSSMAN, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 20095-03. Filed June 20, 2006.

Ps failed to file Federal income tax returns for

the 1997, 1998, 1999, and 2000 taxable years. R

determined deficiencies and additions to tax under sec.

6651(f), I.R.C., or alternatively, under sec.

6651(a)(1), I.R.C.