United States Tax Court March 8, 2007, No. 7738-05 (Rainbow Tax Serv. v. Comm'r)

lead-opinion

Swift, Judge:

Respondent determined deficiencies of $11,903 and $5,003, respectively, in petitioner’s Federal income taxes for petitioner’s tax years ending June 30, 2002 and 2003.

Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue.