Opinion
21455-17
01-18-2023
TAHOE WELLNESS COOPERATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
JOSEPH W. NEGA JUDGE
On October 21, 2022, the parties' stipulated decision was entered in this case. On November 21, 2022, the parties filed a joint motion to vacate the decision entered on October 21, 2022, as the stipulated decision contained a typographical error.
Upon due consideration, it is
ORDERED that the joint motion to vacate is granted, and the stipulated decision entered October 21, 2022, is vacated and set aside. It is further
ORDERED and DECIDED: That there is a deficiency in income tax due from petitioner for the taxable years 2009, 2010, 2011, 2012, 2013, and 2014 in the amount of $88,051.58, $48,745.04, $88,739.54, $300,782.52, $463,463.67, and $742,343.64, respectively;
That there is an addition to tax due from petitioner for the taxable years 2009, 2010,2011, and 2012, under the provisions of I.R.C. § 6651(a)(1), in the amount of $22,012.90, $12,186.26, $22,184.89, and $76,162.86, respectively; and
That there is a penalty due from petitioner for the taxable year 2009, 2010, 2011,2012, 2013, and 2014, under the provisions of I.R.C. § 6662(a), in the amount of $8,805.16, $4,874.50, $8,873.95, $30,078.25, $46,346.37, and $74,234.36, respectively.