Opinion
13827-19S
11-10-2021
Safiya Terry Joseph, Petitioner and Kenya P. Joseph, Intervenor Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Richard T. Morrison, Judge
On July 27, 2021, respondent filed a motion for entry of decision. The motion stated that petitioner does not object to the granting of the motion.
On August 13, 2021, the Court ordered Intervenor, Kenya P. Joseph, to file a response to respondent's motion for entry of decision by August 27, 2021.
As of the date of this Order and Decision, no response has been received by Intervenor Kenya P. Joseph.
Upon due consideration, it is
ORDERED that respondent's motion for entry of decision is granted. It is further
ORDERED and DECIDED that before the application of I.R.C. § 6015(c), there is a deficiency in income tax is due from petitioner for the taxable year 2016, in the amount of $6,624, and after the application of I.R.C. section 6015(c), there is a deficiency in income tax due from petitioner in the amount of $2,768 for the taxable year 2016; and
That before the application of I.R.C. § 6015(c), there is a penalty due from petitioner under the provisions of I.R.C. section 6662(a), for taxable year 2016, in the amount of $1,334.80, and after the application of I.R.C. section 6015(c), there is a penalty due from petitioner, under the provisions of I.R.C. section 6662(a), in the amount of $553.