Opinion
7115-20
11-23-2021
Bernard D. Holland Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
ALBERT G. LAUBER JUDGE.
Pursuant to the Court's Opinion (T.C. Memo. 2021-129) issued in the above-docketed case on November 18, 2021, it is
ORDERED that petitioner's Motions to Take Judicial Notice, filed May 1, 2021, at docket entries ## 14 and 15, are denied. It is further
ORDERED AND DECIDED: That there is a deficiency in income tax due from petitioner for the taxable year 2017 in the amount of $2,734.00;
That there is an addition to tax due from petitioner for the taxable year 2017, under the provisions of I.R.C. § 6651(a)(1), in the amount of $254.00;
That there are no penalties due from petitioner for the taxable year 2017, under the provisions of I.R.C. § 6662(a).