# U **nited States Tax Court**

W ashington , DC 20217

STEPHEN J. MAJOR

,

Petitioner

v.

COMMISSIONER OF INTERNAL
REVENUE

,

Respondent Docket No. 6224

- 21

.

ORDER



### Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it is

ORDERED that the Clerk of the Court shall transmit herewith to petitioner and to respondent a copy of the pages of the transcript of the trial in the above case before Judge James S. Halpern at Phoenix, Arizon a , on April 11, 2022, containing his oral findings of fact and opinion rendered at the trial session at which th is case was heard.

In accordance with the oral findings of fact and opinion, a decision will be
entered for respondent except with respect to I.R.C. section 6662(a) accuracy

- related penalty for taxable year 201 7

.



### (Signed) James S. Halpern Judge

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