Opinion
25974-17
06-01-2023
MICHAEL ZORN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Courtney D. Jones Judge
Pursuant to the opinion of the Court rendered by bench opinion on December 14, 2022, and incorporating herein the facts recited in the respondent's computation as the findings of the Court, it is
ORDERED that the Court's April 25, 2023, Order to Show Cause is hereby made absolute. It is further
ORDERED AND DECIDED: That there are deficiencies in income tax, additions to tax, and penalties due from petitioner, as follows:
Year
Deficiency
6651(a)(2)
6654
6651(1)
2005
$10,243.00
$2,560.75
$410.86
$7,426.18
2006
$38,243.00
$9,560.75
$1,809.84
$27,726.18
2007
$57,371.00
$14,342.75
$2,611.11
$41,593.98
2008
$39,804.00
$9,951.00
$1,279.16
$28,857.90
2009
$32,505.00
$8,126.25
$778.26
$23,566.13
2010
$49,695.00
$12,423.75
$1,065.75
$36,028.88
2011
$131,786.00
$32,946.50
$2,609.08
$95,544.85
2012
$34,757.00
$8,689.25
$623.13
$25,198.83
2013
$63,000.00
$15,750.00
$1,131.31
$45,675.00
2014
$71,037.00
$17,759.25
$1,275.61
$51,501.83
2015
$82,514.00
$20,628.50
$1,486.11
$59,822.65