Court of Appeals for the Sixth Circuit June 10, 2009, 08-1907 (Boggs v. Commissioner)

OPINION

BOYCE F. MARTIN, JR., Circuit Judge.

Gary and Karen Boggs, proceeding pro se, appeal a decision from the United States Tax Court dismissing their petition for redetermination of tax deficiency and negligence penalty. This case has been referred to a panel of the court pursuant to Rule 34(j)(l), Rules of the Sixth Circuit.