Opinion
7633-19
03-10-2023
DONALD FURRER & RITA FURRER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Albert G. Lauber Judge
On September 28, 2022, the Court filed its Opinion in this case (T.C. Memo. 2022-100), which states at the end thereof that "[d]ecision will be entered under Rule 155." By Order served October 25, 2022, we directed the parties to file computations for entry of decision by December 21, 2022. By Orders served December 22, 2022, and January 24, 2023, we extended the due date by which the parties were to file computations to January 20 and February 21, 2023, respectively. Respondent filed his computations on February 21, 2023, and petitioners have 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 petitioners for the taxable years 2015, 2016, and 2017 in the amounts of $51,222.00, $78,031.00, and $76,057.00, respectively; and
That there are no penalties due from petitioners for the taxable years 2015, 2016, and 2017, under the provisions of I.R.C. § 6662(a).