Roman v. Comm'r of Internal Revenue

Full title: GABRIEL L. ROMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Dec 13, 2023

No. 7671-17 (U.S.T.C. Dec. 13, 2023)

Opinion

7671-17

12-13-2023

GABRIEL L. ROMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Emin Toro, Judge.

ORDER AND DECISION

Emin Toro, Judge.

Pursuant to the determination of this Court as set forth in its Memorandum Opinion (T.C. Memo. 2023-142), filed November 28, 2023, it is hereby

ORDERED that the consolidation of this case with docket No. 10878-16 is severed. It is further

ORDERED AND DECIDED that there is a deficiency in income tax in the amount of $97,360.00 due from petitioner for the 2013 taxable year; and

That there is an addition to tax due from petitioner in the amount of $24,340.00 for the 2013 taxable year under the provisions of I.R.C. § 6651(a)(1).