Opinion
21425-19
10-12-2022
NNABUGWU C. EZE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Albert G. Lauber Judge
On August 4, 2022, the Court filed its Opinion in this case (T.C. Memo. 2022-83), which states at the end thereof that "[d]ecision will be entered under Rule 155." By Order served August 5, 2022, we directed the parties to file computations for entry of decision by October 3, 2022. Respondent filed his computations on October 3, 2022, and petitioner has filed no computations disagreeing with respondent. Finding no error in respondent's computations, we will enter decision consistently with them.
Upon due consideration, it is
ORDERED AND DECIDED that there are deficiencies in income tax due from petitioner for the taxable years 2015 and 2016 in the amounts of $39,241.00 and $45,735.00, respectively; and
That there are no penalties due from petitioner for the taxable years 2015 and 2016, under the provisions of I.R.C. § 6662(a).