Opinion
3541-18S
06-15-2021
Reed L. Kofoed & Amber W. Kofoed Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan, Judge
On June 9, 2021, respondent filed a motion to dismiss for lack of prosecution as to petitioner, Amber W. Kofoed and motion for entry of decision as to petitioner, Reed L. Kofoed. Upon due consideration, it is
ORDERED that respondent's motion to dismiss is granted, and this case is dismissed for lack of prosecution insofar as it relates to petitioner Amber W. Kofoed. It is further
ORDERED that respondent's motion for entry of decision as to petitioner Reed L. Kofoed is granted. It is further
ORDERED and DECIDED that for the taxable year 2015 there is a deficiency in tax due from petitioners in the amount of $9, 510 and an accuracy-related penalty under I.R.C. section 6662(a) in the amount of $1, 902.