Harvey v. Comm'r of Internal Revenue

Full title: REYNOLD HARVEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jul 27, 2023

No. 14439-22 (U.S.T.C. Jul. 27, 2023)

Opinion

14439-22

07-27-2023

REYNOLD HARVEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Albert G. Lauber Judge

ORDER AND DECISION

Albert G. Lauber Judge

Pursuant to the Court's Opinion (T.C. Memo. 2023-95) issued in the above-docketed case on July 25, 2023, it is

ORDERED AND DECIDED that there is a deficiency in income tax in the amount of $12,058.00 due from petitioner for the taxable year 2016; and

There is an addition to tax in the amount of $2,713.00 due from petitioner for the 2018 tax year, under the provisions of I.R.C. § 6651(a)(1); and

There are no additions to tax due from petitioner for the 2018 tax year under the provisions of I.R.C. §§ 6651(a)(2) and 6654(a). It is further

ORDERED AND DECIDED that pursuant to I.R.C. § 6673(a)(1)(B), petitioner shall pay a penalty to the United States in the amount of $1,000.00.