Opinion
19113-19S
11-22-2022
JOSHUA M. YAGUDA & JOELI YAGUDA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Peter J. Panuthos, Special Trial Judge.
Pursuant to the determination of the Court as set forth in Summary Opinion (T.C. Summary Opinion 2022-21), filed October 20, 2022, it is
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2015 in the amount of $29,201.00, and
That there is no penalty due from petitioners for the taxable year 2015 under the provisions of section 6662(a).