Opinion
27031-17
08-18-2021
Josef Haghnazarzadeh & Catherine Y. Haghnazarzade Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Kathleen Kerrigan, Judge
On August 17, 2021, the Court issued a Decision in this case that included a typographical error in the decision line. Premises considered, it is
ORDERED that the Court's Decision, served August 17, 2021, is hereby vacated and set aside. It is further
ORDERED and DECIDED that for the taxable years 2011 and 2012 there are deficiencies in income tax due from petitioners in the respective amounts of $1, 526, 514 and $929, 244; and that there are no penalties due from petitioners under the provisions of I.R.C. section 6662(a).