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.