Opinion
16084-19S
09-15-2022
ROBERT L. PRESSMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Peter J. Panuthos Special Trial Judge
Pursuant to the determination of the Court as set forth in T.C. Summary Opinion 2022-15, filed August 29, 2022, it is
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2016 in the amount of $14,503.00, and
That there is a penalty due from petitioner in the amount of $2,900.60 for the taxable year 2016 under the provisions of section 6662(a).