Stephen J. Major

United States Tax Court Washington, DC 20217 STEPHEN J. MAJOR, Petitioner v. Docket No. 6224-21. COMMISSIONER OF INTERNAL REVENUE, Respondent 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, Arizona, on April 11, 2022, containing his oral findings of fact and opinion rendered at the trial session at which this 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 2017. (Signed) James S. Halpern Judge Served 05/26/22 ÿ ÿ 3ÿ 1ÿ ÿ  ÿÿ ÿ ÿÿ  ! ÿ 2ÿ "! ÿ11#ÿ2 22ÿ 3ÿ $  ÿÿ%&!ÿ'ÿ( !ÿ 4ÿ )* $ÿ+ÿ6224,21ÿ 5ÿ -.ÿ(/0-1ÿÿ- ÿ(!$ÿÿ  ÿ$ÿ!  !ÿ$ ÿ 6ÿ 2 3 ÿÿ$ÿ! ÿ2  ÿ2ÿ2$ÿ ÿ  ÿ ÿ$ÿ 7ÿ  ÿÿ-ÿ ÿ  ÿÿ ÿ! $ÿ$ÿ$ ÿ 8ÿ $!$ÿ! $ ÿÿ $ ÿ745945ÿ2ÿ$ ÿ6 $ !  ÿ 9ÿ 0 '  ÿ( ÿ ÿ-7ÿ(!$ÿ0 ÿ1528ÿ ÿ$ÿ ÿ $ÿ ÿ 1 ÿ !  ÿ ÿÿ!   $ÿ ÿ ÿ$ !ÿ ÿÿ $ ÿ 11ÿ ! 2 !  ÿ! ÿ$ÿ$ ÿ6 $ !  ÿ0 '  ÿ( #ÿÿ  ÿ 12ÿ  ÿ ÿ 22 $ÿ$ÿ ÿ! ' $ÿ$ ÿ 13ÿ 0   $ÿ $ ! ÿÿ 2 ÿ ÿ 14ÿ  $$ !9ÿ2 17ÿ:  ! ÿ  ÿ$7ÿ2ÿ;5#65 ÿ ÿ ÿ 15ÿ !ÿ- ! $ ÿ  $ÿ2ÿ;1#13 ÿÿ0   $ÿÿ JSH 16ÿ    ÿ$ ÿ!ÿ- ! $ ÿ  $ÿÿ:!ÿ$ ÿ!  ÿJSH 17ÿ $$ #ÿ3 ÿ3 ÿ$ ÿ$ ÿ 2 ÿÿ   ÿ ÿ ÿ ÿ ÿ  ÿÿÿ?ÿ ÿ 1 ÿ  8ÿÿ ÿÿ@26,649ÿÿÿ 11ÿ  ÿ ÿ 12ÿ ?ÿÿ ÿÿ ÿ ÿ 8 ,ÿ 13ÿ  ÿ 86ÿ ÿ  ÿ ÿ ÿ ÿ 14ÿ   ÿÿ ÿ ÿ  ÿ ÿ  ÿ ÿ 15ÿ 8ÿÿ ÿ ÿÿ 6ÿ Aÿ 16ÿ  ÿ 17ÿ - B6ÿ ÿ  ÿ 7ÿÿÿ 18ÿ ÿ  ,ÿ8ÿ8ÿ ÿÿÿ ÿ 19ÿ - ÿÿ ÿ. 7ÿ ÿC6ÿÿC  ÿ 2 ÿ ÿDÿÿ ÿ ÿ 21ÿ E?,ÿ ÿ1F21ÿ,ÿ ÿ 0  ÿ 22ÿ  ÿ8 ÿG 23ÿ 24ÿ 25ÿ ÿ ÿ ÿ ÿ ÿ 6ÿ 1ÿ   ÿÿ   ÿÿ   ÿ 2ÿ  ÿ ÿ ÿ ÿ!"#$ÿ% ÿ #&&'(('#$ÿ 3ÿ  ) ÿ ÿ 6224*21ÿ 4ÿ +,ÿÿ-.$('/.,ÿ.#ÿ$01ÿ2$'31ÿ!ÿÿ 5ÿ 3#$/#'/ÿ!/(,ÿ-&0$(ÿ1ÿ$#-/ÿ6ÿ'24-('%,ÿ!$ÿÿ 6ÿ $-,ÿ!22-$!ÿ!.ÿ2#&4ÿ$!(2$'ÿ$!$.ÿ3$#&ÿÿ 7ÿ %$0!4ÿ$2#$.'/ÿ&!.ÿ01ÿ42$#'2ÿ$2#$.'/ÿ01ÿ #/$ÿ 8ÿ 1$(ÿ#ÿ$'4ÿ11,ÿ2 22ÿ03#$ÿÿ5'.ÿ!(ÿ!6ÿ 9ÿ #-$ÿ!ÿ'(ÿ((('#ÿ'ÿ#'6,ÿ7,ÿ'ÿ!22#$.!2ÿ8'ÿ 1 ÿ ÿ!4'2!04ÿ$#%'('#(ÿ#3ÿÿ2-$$ÿ%$0!'&ÿ 11ÿ $#$'/ÿ2#$!2ÿ#3ÿÿ #-$ÿ!.ÿ!%ÿ%$'3'.ÿÿ 12ÿ !22-$!21ÿ#3ÿÿ$!(2$'ÿ01ÿ2#&!$'/ÿÿ18$'ÿ 13ÿ $!(2$'ÿ!/!'(ÿÿ%$0!4ÿ$2#$.'/ ÿ 14ÿ ÿ 15ÿ ÿ 16ÿ ÿ 17ÿ 99999999999999999999999999999999999999999999999ÿÿ 18ÿ $'0ÿ(41,ÿ *5 7ÿ 4:26:22ÿ 19ÿ $!(2$'0$ÿ !ÿ 2ÿ ÿ 21ÿ ÿ 22ÿ 99999999999999999999999999999999999999999999999ÿÿ 23ÿ ;#$'ÿ !(,ÿ ;*1 8ÿÿ 4:26:22ÿ 24ÿ $##3$!.$ÿ !ÿ 25ÿ ÿ ÿ ÿ