Opinion
17728-21
03-11-2024
CHARLES SCOTT & LINDER SCOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Christian N. Weiler, Judge
Pursuant to the determination of the Court as set forth in its Memorandum Opinion (T.C. Memo. 2024-27) filed on March 7, 2024, it is
ORDERED that respondent's Motion for Summary Judgment, filed on October 12, 2023, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for the 2018 tax year in the amount of $1,638.00; and
That there is no penalty due from petitioners for the 2018 tax year, under the provisions of I.R.C. § 6662.