Opinion
425-19
09-12-2022
JAMES P. HARWOOD & CONNIE J. HARWOOD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge.
On February 15, 2022, the Court issued a Memorandum of Findings of Fact and Opinion (T.C. Memo. 2022-8) and requested the parties to provide a computation for entry of decision in accordance with the Court's Memorandum Opinion.
On September 6, 2022, the Commission filed a computation for entry of decision under Rule 155 in the above-titled case. If petitioners James and Connie Harwood do not file a notice of objection thereto or an alternative computation on or before October 11, 2022, the Court may enter a decision in accordance with that computation. Accordingly, it is
ORDERED that on or before October 11, 2022, the Harwoods shall file a notice of objection, if any, to the Commissioner's computation for entry of decision, accompanied by an alternative computation. If a notice of objection or an alternative computation is not received from the Harwoods, the Court may enter a decision in accordance with the Commissioner's computation for entry of decision.