Opinion
20860-22
09-13-2023
NILMARIE CRUZ AND GILBERTO M. ROHENA DE JESUS, PETITIONERS,, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Mark V. Holmes Judge.
This case is on the Court's October 2, 2023 trial calendar for Hartford, Connecticut. It arises from the IRS's assertion that petitioners had unreported income in 2020. After looking into it, the IRS now agrees that they didn't. On August 23, 2023 the IRS moved to enter decision in petitioners' favor. Petitioners do not object, and it is
ORDERED that respondent's August 23, 2023 motion for entry of decision is granted. It is also
ORDERED and DECIDED that there is no deficiency in inome tax due from, no overpayment due to, and no penalty under IRC § 6662(a) owed by, petitioners for tax year 2020.