Opinion
7074-21
12-01-2022
STEPHEN E. LEWIS & LISA L. LEWIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge.
This case was called from the calendar of the trial session of the Court at Philadelphia, Pennsylvania on November 28, 2022. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard on the pending November 4, 2022, motion to dismiss for lack of prosecution, as supplemented November 18, 2022, and the pending motion for entry of decision, filed November 22, 2022. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's above-referenced motion to dismiss for lack of prosecution, as supplemented, is denied as moot. It is further
ORDERED that respondent's motion for entry of decision is granted. It is further
ORDERED and DECIDED that for the taxable year 2018 there is no deficiency in income tax or accuracy-related penalty under I.R.C. §6662(a) due from petitioners.