Opinion
26650-17
09-12-2022
CHRISTIAN SEZONOV & FRANCINE M. SEZONOV, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
L. Paige Marvel, Judge.
On April 20, 2022, the Court issued a Memorandum of Findings of Fact and Opinion (T.C. Memo. 2022-40) and directed the parties to submit a proposed decision in accordance with the Court's findings and conclusions under Rule 155, Tax Court Rules of Practice and Procedure. On July 11, 2022, respondent filed a computation for entry of decision. On July 19, 2022, the Court ordered petitioners to file any objection and alternative computation by August 8, 2022. On September 8, 2022, petitioner, Christian Sezonov, confirmed in a telephone call that petitioners have decided not to file an alternative computation. Upon due consideration, and consistent with respondent's computation, it is
ORDERED AND DECIDED that there are deficiencies in income tax due from petitioners for the taxable years 2013 and 2014 of $49,384 and $22,360, respectively, and it is
ORDERED AND DECIDED that there are no penalties due from petitioners for the taxable years 2013 and 2014, under the provisions of I.R.C. sec. 6662(a).