Opinion
36674-21S
10-20-2022
TARRAH GARABATO BROWN & JOHN PATRICK BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Eunkyong Choi, Special Trial Judge
Upon due consideration of respondent's Motion for Entry of Decision, filed October 18, 2022, and petitioners having filed no objection to the granting of respondent's motion, it is hereby
ORDERED that respondent's Motion for Entry of Decision filed October 18, 2022, is granted. It is further
ORDERED AND DECIDED: That there is no deficiency in income tax due from petitioners for the taxable year 2018; and
That there is no penalty due from petitioners for the taxable year 2018, under the provisions of I.R.C. § 6662(a). 1