Bennett v. Comm'r of Internal Revenue

Full title: Paula Ann Bennett, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Oct 14, 2022

No. 7885-21 (U.S.T.C. Oct. 14, 2022)

Opinion

7885-21

10-14-2022

Paula Ann Bennett, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER AND DECISION

Kathleen Kerrigan Chief Judge.

On October 6, 2022, respondent filed a motion to vacate or revise pursuant to Rule 162, asking that the Court vacate or revise the decision entered in this case on October 4, 2022, which the Court had a typographical error. Premises considered, it is

ORDERED that respondent's above-referenced motion is granted, and the Court's Decision, entered October 4, 2022 is hereby vacated and set aside. It is further

ORDERED and DECIDED that there is due from petitioner a deficiency in income tax and additions-to-tax as follows:

		I.R.C.	I.R.C.	I.R.C
Year	Deficiency	§6651(a)(1)	§6651(a)(2)	§6654
2017	$70,442.00	$15,848.33	*	$1,686.43

* The amount of any addition to tax under sec. 6651(a)(2) Shall be determined pursuant to sec. 6651(a)(2), (b), and (c).