Gregory Miles Carmichael

United States Tax Court Washington, DC 20217

GREGORY MILES CARMICHAEL, Petitioner v. Docket No. 6395-21S.

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 Reno, Nevada, on March 28, 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 6654 for taxable year 2017.

(Signed) James S. Halpern Judge

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