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Stoltz v. Comm'r of Internal Revenue

United States Tax Court
Mar 22, 2023
No. 5618-21 (U.S.T.C. Mar. 22, 2023)

Opinion

5618-21

03-22-2023

KIMBERLY STOLTZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Emin Toro, Judge.

Pursuant to the determination of the Court as set forth in its Bench Opinion, rendered January 31, 2023, it is hereby

ORDERED that respondent's oral Motion to Impose Sanctions under I.R.C. § 6673(a)(1), dated January 30, 2023, is granted. It is further

ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner and that petitioner is hable for additions to tax under I.R.C. §§ 6651(a)(1), 6651(a)(2), and 6654 as follows:

Year

Deficiency

6651(a)(1)

Additions to Tax I.R.C. § 6651(ay2)

6654

2017

$7,230.00

$1,577.47

$1,752.75

$167.26

Respondent has conceded that the notice of deficiency overstated the deficiency and additions to tax owed by petitioner for the taxable year 2017. The correct tax deficiency was set forth in respondent's substitute for return. The tax deficiency is based upon unreported taxable income of $45,965.00 (wages of $56,365.00 less the standard deduction of $6,350.00 less one personal exemption of $4,050.00) for the taxable year 2017. The additions to tax are calculated on the reduced deficiency of $7,230.00.

That there are damages due from petitioner, which are hereby awarded to the United States, in the amount of $500 pursuant to I.R.C. § 6673(a)(1).


Summaries of

Stoltz v. Comm'r of Internal Revenue

United States Tax Court
Mar 22, 2023
No. 5618-21 (U.S.T.C. Mar. 22, 2023)
Case details for

Stoltz v. Comm'r of Internal Revenue

Case Details

Full title:KIMBERLY STOLTZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 22, 2023

Citations

No. 5618-21 (U.S.T.C. Mar. 22, 2023)