Opinion
9649-14
02-11-2022
MELVIN COLLINS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford Judge
On April 23, 2020, after trial and briefing, the Court issued a Memorandum Findings of Fact and Opinion (T.C. Memo. 2020-50).The opinion ended by stating that "[d]ecisions will be entered under Rule 155", i.e., the Tax Court Rule under which the parties are to submit computations according to the Court's opinion, showing the correct amount of the tax liability for each taxable year at issue to be included in the decision.
This case (involving petitioner's 2011 and 2012 taxable years) was consolidated with Docket No. 9650-14 (involving petitioner's and his wife's 2009 and 2010 taxable years) for purposes of trial, briefing, and opinion.
Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure, and all statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times.
On July 22, 2020, respondent filed his computation for entry of decision, attaching thereto the proposed decision. On September 28, 2020, pursuant to the Court's August 26, 2020, Order, petitioner filed an alternative computation for entry of decision.
Respondent's computation for the 2011 taxable year results in a deficiency in income tax due from petitioner of $2,559.00, a section 6651(a)(2) addition to tax due from petitioner of $639.75, a section 6651(f) addition to tax due from petitioner of $1,855.28, and a section 6654(a) addition to tax due from petitioner of $50.66. Respondent's computation for the 2012 taxable year results in a deficiency in income tax due from petitioner of $11,976.00, a section 6651(a)(2) addition to tax due from petitioner of $2,994.00, a section 6651(f) addition to tax due from petitioner of $8,682.60, and a section 6654(a) addition to tax due from petitioner of $214.71.
In arriving at these amounts, respondent's computation for the 2011 and 2012 taxable years reflects the allowance of Schedule C deductions for business expenses totaling $5,719.96 and $5,314.18, respectively. On brief, however, respondent conceded that petitioner is entitled to Schedule C deductions totaling $5,314.18 and $8,259.78 for the 2011 and 2012 taxable years, respectively. See page 21 of the Court's opinion.
In view of the foregoing, it is hereby
ORDERED that, respondent shall, on or before March 14, 2022, file a supplemental computation for entry of decision that addresses the foregoing and includes a revised proposed decision.