Opinion
29100-21
10-12-2023
TIMOTHY J. GOUMAS & MEREDITH E. GOUMAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Emin Toro Judge
This case was tried at the Court's Boston, Massachusetts remote trial session, on July 17, 2023, and July 19, 2023. The Court rendered its Bench Opinion on July 21, 2023, and served a transcript of the Opinion on the parties on July 31, 2023 (Doc. 40). Our July 31 Order provided that a "Decision [would] be entered under Rule 155" -- i.e., that the parties would comply with Rule 155 and provide the Court with the correct deficiency and penalty amounts to be included in the decision.
In response to our Order, on September 14, 2023, respondent filed a Computation for Entry of Decision (Doc. 43). By Order served September 18, 2023, petitioners were directed to file on or before October 3, 2023, a response to respondent's Computation for Entry of Decision. As of the date of this Order, no response has been received by or on behalf of petitioners.
Upon due consideration, it is hereby
ORDERED AND DECIDED that there are deficiencies in income tax due from petitioners for taxable years 2018 and 2019 in the amounts of $11,082.00 and $14,758.00, respectively; and
That there are penalties under I.R.C. § 6662(a) due from petitioners for the taxable years 2018 and 2019 in the amounts of $2,216.40 and $2,951.60, respectively.