Lewis v. Comm'r of Internal Revenue

Full title: GINA C. LEWIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Mar 8, 2022

No. 12930-18 (U.S.T.C. Mar. 8, 2022)

Opinion

12930-18

03-08-2022

GINA C. LEWIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cary Douglas Pugh, Judge

ORDER AND DECISION

Cary Douglas Pugh, Judge

Pursuant to the determination of the Court as set forth in 158 T.C. No. 3, filed March 3, 2022, and upon due consideration and for cause, it is hereby

ORDERED that petitioner's Motion for Reasonable Litigation or Administrative Costs, filed February 22, 2021, is denied. It is further

ORDERED that respondent's Motion for Entry of Decision, filed, December 28, 2021, is granted. It is further

ORDERED AND DECIDED that there are deficiencies in income tax and penalties due from petitioner before application of I.R.C. § 6015(c) as follows:

	Penalties I.R.C.
Year	Deficiency	§ 6663	§ 6662
2008	$53,981.00	None	§10, 796.20
2009	$24,075.00	None	$4,815.00
2010	$25,050.00	None	$5,010.00

It is further

ORDERED AND DECIDED that the following deficiencies in income tax and penalties are due from petitioner, after application of I.R.C. § 6015(c):

	Penalties I.R.C.
Year	Deficiency	§ 6663	§ 6662
2008	None	None	None
2009	None	None	None
2010	None	None	None

It is further

ORDERED AND DECIDED that there are no overpayments in income tax due to petitioner for the taxable years 2008, 2009, and 2010.