Opinion
2542-20S
06-01-2021
John Legoski Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Cary Douglas Pugh Judge
Pursuant to the determination of the Court as set forth in T.C. Summary Opinion 2021-15, it is hereby
ORDERED that respondent's Exhibit 1002-R attached to respondent's Proposed Trial Exhibits, filed September 21, 2020, is excluded from evidence. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2017 in the amount of $9, 251; and an accuracy-related penalty under I.R.C. sec. 6662(a) due from petitioner in the amount of $1, 850.