Opinion
1587-18S
03-15-2023
ELIJAH SERVANCE & CORLISS SERVANCE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Elizabeth A. Copeland Judge
On November 21, 2022, the Court filed its Opinion in this case (T.C. Summary Opinion, 2022-23), which states at the end thereof that "[d]ecision will be entered under Rule 155." By Order served December 5, 2022, we directed the parties to file computations for entry of decision by February 21, 2023. Respondent filed computations on February 17, 2023, and petitioner has filed no computations disagreeing with respondent. Finding no error in respondent's computations, we will enter the decision consistent with them.
Upon due consideration, it is
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for taxable year 2015 in the amount of $6,220.00, and
That there is no penalty due from petitioners for taxable year 2015 under the provisions of I.R.C. § 6662(a).