Chappel v. Comm'r of Internal Revenue

Full title: Alaire Chappel, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Mar 2, 2022

No. 2679-21S (U.S.T.C. Mar. 2, 2022)

Opinion

2679-21S

03-02-2022

Alaire Chappel, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

PETER J. PANUTHOS SPECIAL TRIAL JUDGE.

ORDER AND DECISION

PETER J. PANUTHOS SPECIAL TRIAL JUDGE.

This case was set on the calendar for the remote Trial Session of the Court at New York, New York, on February 22, 2022. On February 11, 2022, respondent filed with the Court a Motion for Entry of Decision. When this case was called from the calendar on February 22, 2022, there was no appearance by or on behalf of petitioner. Respondent appeared and was heard on the Motion for Entry of Decision. After due consideration and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that respondent's Motion for Entry of Decision, filed February 11, 2022, is granted. It is further

ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner in the amount of $5,147.00 for the 2017 taxable year; and

That there is an section 6662(a) accuracy-related penalty for the tax year 2017 due from petitioners in the amount of $1,029.40.