Opinion
13745-20
06-06-2023
KAMBIZ AYRIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Albert G. Lauber Judge
On December 19, 2022, the Court filed its Opinion in this case (T.C. Memo. 2022-123), which states at the end thereof that "[d]ecision will be entered under Rule 155." On June 1, 2023, respondent filed his computations for entry of decision, which have been agreed to and signed by petitioner. Finding no error in respondent's computations, we will enter decision consistently with them.
Upon due consideration, it is
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2017 in the amount of $30,077; and
That there is a penalty due from petitioner for the taxable year 2017, under the provisions of I.R.C. § 6662(a) in the amount of $3,181.40.