Opinion
2492-19
09-30-2022
WILLIAM T. ASHFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Juan F. Vasquez Judge
Pursuant to the Court's Opinion, filed September 29, 2022, it is
ORDERED that respondent's request to impose a penalty pursuant to section 6673(a)(1) is denied. It is further
ORDERED AND DECIDED: That there are deficiencies in income tax and additions to tax due from petitioner as follows:
|
Additions to Tax | ||||
| Year | Deficiency | §6651(a)(1) | §6654(a) | |
| 2013 | $30,347 | $6,756.08 | $7,506.75 | $538.57 |
These amounts reflect the additions to tax under I.R.C. section 6651(a)(2) only through the dates of the notices of deficiency. The additions to tax will continue to accrue from the due date of the returns at a rate of 0.5% per month, or fraction thereof, of nonpayment, not to exceed 25%.