Opinion
2925-20S
11-29-2022
JENNIFER JOY FIELDS & WALTER T. FIELDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
PETER J. PANUTHOS SPECIAL TRIAL JUDGE
Pursuant to the determination of the Court as set forth in Summary Opinion (T.C. Summary Opinion 2022-22), filed November 10, 2022, it is
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2017 in the amount of $25,917.00, and
That there is a penalty due from petitioners for the taxable year 2017 in the amount of $5,133 under the provisions of section 6662(a).