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2010 TC Summary 105

2010 TC Summary 105

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Published by: taxcrunch on Jul 30, 2010
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PURSUANT TO INTERNAL REVENUE CODESECTION 7463(b),THIS OPINION MAY NOTBE TREATED AS PRECEDENT FOR ANYOTHER CASE. 
 
T.C. Summary Opinion 2010-105UNITED STATES TAX COURTYANG JULIA XIANG, Petitioner v.COMMISSIONER OF INTERNAL REVENUE, RespondentDARIAVASH PARTOVI, Petitioner v.COMMISSIONER OF INTERNAL REVENUE, RespondentDocket Nos. 13151-09S, 13223-09S. Filed July 29, 2010.Yang Julia Xiang, pro se.Dariavash Partovi, pro se.Audrey M. Morris, for respondent.DEAN, Special Trial Judge: These consolidated cases wereheard pursuant to the provisions of section 7463 of the InternalRevenue Code in effect when the petitions were filed. Pursuantto section 7463(b), the decisions to be entered are notreviewable by any other court, and this opinion shall not be
 
- 2 -treated as precedent for any other case. Unless otherwiseindicated, subsequent section references are to the InternalRevenue Code in effect for the years in issue.Respondent determined deficiencies in petitioners’ Federalincome taxes for 2005 and 2006 as follows:Docket No. 2005 Deficiency2006 Deficiency13151-09S $2,094 $1,11613223-09S 5,413 264The deficiencies resulted solely from respondent’s disallowanceof claimed credits for the production of fuel fromnonconventional sources (FNS tax credit) under former section 29,now section 45K.BackgroundSome of the facts have been stipulated and are so found.The stipulations of fact and the attached exhibits areincorporated herein by this reference. Petitioners resided inTexas at the time their petitions were filed.Petitioners, who were dating during the years at issue andwere later married, sought tax advice together for their 2005 and2006 returns.The Federal income tax returns at issue in these cases wereprepared by “The Income Tax Office”, a tax preparation businessowned by Louis and Elizabeth Powell of Carthage, Texas. TheIncome Tax Office introduced both petitioners to the idea ofclaiming FNS tax credits. Both petitioners claimed these credits

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