Evans v. Comm'r of Internal Revenue

Full title: KATHERINE LASHAY EVANS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Mar 31, 2022

No. 6482-21 (U.S.T.C. Mar. 31, 2022)

Opinion

6482-21

03-31-2022

KATHERINE LASHAY EVANS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Christian N. Weiler Judge

ORDER AND DECISION

Christian N. Weiler Judge

Pending before the Court is respondent's Motion for Entry of Decision, filed March 7, 2022. This case was called and recalled from the calendar at the Trial Session of the Court on March 28, 2022, at Tampa, Florida. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard on the pending motion. Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is

ORDERED that respondent's Motion for Entry of Decision, filed March 7, 2022, is granted. It is further

ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, the petitioner for the taxable year 2017;

That there is no deficiency in income tax due from, nor overpayment due to, the petitioner for the taxable year 2018;

That there is no penalty due from petitioner for the taxable year 2017, under the provisions of I.R.C. § 6662(a); and

That there is no penalty due from petitioner for the taxable year 2018, under the provisions of I.R.C. § 6662(a).