Opinion
25303-21
10-04-2022
JEFFREY S. KAMINSKI & LAURI R. KAMINSKI, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Maurice B. Foley, Judge.
Pursuant to the stipulation of the parties in this case, it is
ORDERED and DECIDED: That there is a deficiency in income tax due ' from petitioners for the taxable year 2018 in the amount of $5,155.00; and
That there is a penalty due from petitioners for the taxable year 2018, under the provisions of I.R.C. § 6662(a), in the amount of $382.80.