Opinion
6257-23S
04-23-2024
JOEL DURAN & CONCEPCION DURAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge.
This case for the redeterminations of deficiencies is before the Court on a joint oral motion for entry of decision made April 22, 2024, when the case was recalled from the calendar for trial in Los Angeles, California. Premises considered, it is
ORDERED that the joint oral motion is granted. It is further
ORDERED and DECIDED that for 2020, there is a $7,142 deficiency in petitioners' federal income tax, and petitioners are not liable for an I.R.C. section 6662(a) penalty, and
that there is a $1,628 deficiency in petitioners' 2021 federal income tax.