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Englert v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 3464-22 (U.S.T.C. Mar. 24, 2023)

Opinion

3464-22

03-24-2023

DARCY-MAE ENGLERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Cary Douglas Pugh Judge

Pursuant to the determination of the Court, as set forth in T.C. Memo. 2023-38, filed March 22, 2023, it is hereby

ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for tax year 2018, in the amount of $6,164.00; and penalty under the provisions of I.R.C. sec. 6662(a) due from petitioner for the tax year 2018, in the amount of $1,232.80. It is further

ORDERED AND DECIDED that on the Court's own motion, petitioner is liable for a penalty under I.R.C. section 6673(a)(1) in this case, in the amount of $1,000.


Summaries of

Englert v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 3464-22 (U.S.T.C. Mar. 24, 2023)
Case details for

Englert v. Comm'r of Internal Revenue

Case Details

Full title:DARCY-MAE ENGLERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 24, 2023

Citations

No. 3464-22 (U.S.T.C. Mar. 24, 2023)