Opinion
7550-20
02-08-2023
HAROLD F. KOLODZIK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge.
Upon due consideration and for cause, it is
ORDERED that the parties' Motion for Entry of Decision is granted. It is further
ORDERED and DECIDED: That there is a deficiency in income tax due from the petitioner for the taxable year 2017 in the amount of $13,878.00; that there is an addition to tax due from the petitioner for the taxable year 2017 under the provisions of I.R.C. §6651 (a)(1) in the amount of $2,706.21; and that there is no penalty due:from the petitioner for the taxable year 2017 under the provisions of I.R.C. §6662(a).