TAX COURT OPINION

Case: Scott Coombe
Docket Number: 5152-20
Judge: Carluzzo
Opinion Type: bench
Filed: 05/17/2023
Pages: 3

SCOTT COOMBE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court Washington, DC 20217 Docket No. 5152-20. 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 Chief Special Trial Judge Lewis R. Carluzzo at Portland, Oregon, on April 12, 2023, containing his oral findings of fact and opinion rendered at the conclusion of the trial. In accordance with the oral findings of fact and opinion, an appropriate Decision will be entered. (Signed) Lewis R. Carluzzo Chief Special Trial Judge Served 05/17/23 1 2 3 4 5 6 7 8 3 Bench Opinion by Judge Lewis R. Carluzzo April 12, 2023 Scott Coombe v. Commissioner of Internal Revenue Docket No. 5152-20 THE COURT: The Court has decided to render oral findings of fact and opinion in this case, and the following represents the Court's oral findings of fact and opinion (bench opinion). 9 Section references contained in this bench 10 11 12 13 14 15 16 opinion are to the Internal Revenue Code of 1986, as amended, in effect for the relevant period. Rule references are to the Tax Court Rules of Practice and Procedure. This bench opinion is made pursuant to the authority granted by section 7459(b) and Rule 152. Except as provided in Rule 152(c), this bench opinion shall not be cited as authority. 17 This case for the redetermination of a 18 19 20 21 22 deficiency was assigned to me by Order served January 13, 2023. See sec. 7443A(b)(3) and Rule 182. The case was tried in Portland, Oregon, on April 12, 2023. There was no appearance by or on behalf of petitioner. Kara L. Davidson Duyck appeared on behalf of respondent. 23 In a notice of deficiency dated December 18, 24 25 2019 (notice), respondent determined a deficiency in petitioner's 2016 federal income tax and imposed a section 1 2 3 4 5 6662(a) penalty. Respondent has conceded the penalty. 4 The issue for decision is whether petitioner received certain compensation for services during 2016 and failed to report that income on his 2016 federal income tax return (return). 6 Petitioner was employed by Blue Star Charters & 7 8 9 10 11 12 13 14 15 16 17 18 Tours, Inc. (Blue Star) during 2016. He was paid for the services he provided to that company during that year. The payments that he received from Blue Star are shown in Blue Star's records and reported on a Form W-2, Wage and Tax Statement, that Blue Star issued to petitioner. That compensation, which is not reported on his 2016 return, constitutes income that is includable in petitioner's 2016 income and nothing else need be said on the point. See § 61(a)(1). Respondent's determination of the deficiency as shown in the notice is sustained. To reflect the foregoing, an appropriate decision will be entered. This concludes this bench 19 opinion. (Whereupon, at 11:50 a.m., the above-entitled matter was concluded.) 20 21 22 23 24 25