Opinion
4310-18
01-13-2022
Alexander Bernard Wathen Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Cary Douglas Pugh Judge
On August 11, 2021, the Court issued its Memorandum Opinion (T.C. Memo. 2021-100). On November 10, 2021, respondent filed a Computation for Entry of Decision under Rule 155, Tax Court Rules of Practice and Procedure. On November 18, 2021, we directed petitioner to file an objection or other response to respondent's computations by January 7, 2022. To date, the Court has not received a response from petitioner. Upon due consideration and for cause, it hereby
ORDERED AND DECIDED that there are deficiencies in income tax due from petitioner for the taxable years 2010 and 2011 in the amounts of $34,372.00 and $25,239.78, respectively; additions to tax due from petitioner for the taxable years 2010 and 2011 under the provisions of I.R.C. § 6651(a)(1), in the amounts of $8,592.75 and $6,309.75, respectively; and penalties due from petitioner for the taxable years 2010 and 2011, under the provisions of I.R.C. § 6662, in the amounts of $6,874.40 and $5,047.96, respectively.