Opinion
9634-22S
01-19-2024
DEXTER HAZELTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Jennifer E. Siegel Special Trial Judge
Petitioner commenced the instant case in response to a notice of deficiency, and the case was calendared for trial at the Court's January 8, 2024, New York City, New York trial session. Given the record, and for cause appearing more fully in the transcript of the proceedings, it is
ORDERED that the parties' oral Motion for Entry of Decision is granted. It is further
ORDERED AND DECIDED that there are deficiencies in income tax due from petitioner for 2018 in the amount of $9,941.00, and for 2019 in the amount of $9,631.00, and that there are no penalties due from petitioner under I.R.C. § 6662(a) for either year.