Opinion
2057-22
07-05-2023
BRENT JACKSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
James S. Halpern, Judge.
Pursuant to the Court's Order issued on April 19, 2023, and the Court's separate Order to Show Cause issued on April 19, 2023, for petitioner to file a written response, on or before May 19, 2023, as to why the Court should not impose a penalty under I.R.C. section 6673(a)(1), petitioner having failed to respond, it is ORDERED that the Court's April 19, 2023, Order to Show Cause, is hereby made absolute. It is further ORDERED AND DECIDED that there are deficiencies and additions to tax due from petitioner as follows:
Additions to tax
Year
Deficiency
Sec. 6651(a)(1)
Sec. 6651(a)(2)
2016
$1,520.00
$342.00
$380.00
2017
1,660.00
373.50
348.60
It is further
ORDERED AND DECIDED that there is a penalty due from petitioner, under the provisions of I.R.C. section 6673(a)(1), in the amount of $500.00.