Opinion
6307-20S
11-08-2022
BRIAN M. SERINO & KAREN E. SERINO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo, Chief Special Trial Judge.
For the reasons set forth in respondent's motion for entry of decision, filed October 3, 2022, and because petitioner has failed to respond to the Order to Show Cause, served October 4, 2022, it is
ORDERED that the above-referenced Order to Show Cause is made absolute. It is further
ORDERED that respondent's motion is granted. It is further
ORDERED and DECIDED that there are deficiencies in income tax, additions to tax, and penalties due from petitioners as follows:
Year
I.R.C. § 6651(a)(1) I.R.C. § 6651(a)(2) I.R.C. § 6654 I.R.C. § 6662 Deficiency
2016
$4,657.00
$1,303.35
None
None
$931.40
2017
$9,159.00
$2,289.75
$2,060.78
$219.28
None