Opinion
8555-20S
06-07-2022
TOM KAYO & AGNES KHAFAJA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo, Chief Special Trial Judge
This case for the redetermination of a deficiency was called from the calendar for trial on June 6, 2022, during the Phoenix, Arizona, trial session of the Court. Counsel for respondent and petitioner Tom Kayo appeared and were heard. Respondent then made an oral motion for entry of decision.
Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's oral motion is granted. It is further
ORDERED that respondent's motion to dismiss for lack of prosecution, filed November 22, 2021, is denied as moot. It is further
ORDERED and DECIDED that for 2017, there is a $9,189 deficiency in petitioner's Federal income tax, and petitioner is not liable for an I.R.C. section 6662(a) penalty.