Opinion
8310-22S
05-30-2024
HERMAN ALEXANDER JAMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Jennifer E. Siegel Special Trial Judge
Upon due consideration and for cause more fully appearing in the record of this case, it is
ORDERED that respondent's Motion for Entry of Decision, filed May 6, 2024, is granted. It is further
ORDERED and DECIDED that there are deficiencies in federal income tax due from petitioner for the taxable year 2018 in the amount of $2,383.00 and for the taxable year 2019 in the amount of $804.00, and that there are no penalties due from petitioner for taxable year 2018 or 2019.