Opinion
16366-16
03-30-2023
INTAN N. ISMAIL & MOHD RAZI ABD RAHIM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Elizabeth Crewson Paris Judge.
On November 29, 2022, docket entry 49, the Court filed its Opinion in this case (T.C. Memo. 2022-113), which states at the end thereof that "[d]ecision will be entered under Rule 155." Respondent filed his computations on February 24, 2023, docket entry 53, and petitioners have filed no computations disagreeing with respondent. Finding no error in respondent's computations, we will enter decision consistently with them.
Upon due consideration, it is
ORDERED AND DECIDED that there are deficiencies in income tax due from petitioners for the taxable years 2012, 2013, and 2014 in the amounts of $8,329.00, $11,733.00, and $8,200.00, respectively; and
That there are no penalties under I.R.C. § 6662(a) due from petitioners for taxable years 2012, 2013, and 2014.