Opinion
17326-21S
04-19-2022
Robert D. McCarthy, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Diana L. Leyden, Special Trial Judge
This case is calendared for trial at the April 25, 2022, Boston, Massachusetts, Trial Session of the Court.
On April 12, 2022, respondent filed a Motion For Entry Of Decision (motion), requesting that the Court enter a decision in this case in accordance with the proposed decision document attached as Exhibit A, which reflects a zero deficiency in tax due from petitioner for the taxable year 2018. Respondent has attempted to contact petitioner without success. Petitioner's views on the granting of this motion are unknown.
Upon due consideration, it is
ORDERED that respondent's Motion for Entry of Decision, filed April 12, 2022, is granted. It is further
ORDERED AND DECIDED that there is no deficiency in Federal income tax due from, nor overpayment due to, petitioner for the taxable year 2018.