Opinion
8833-23
11-28-2023
BHAVESH PATEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge.
Upon due consideration of the Motion for Entry of Decision, filed October 22, 2023, by petitioner in the above-docketed case, and respondent's response thereto, filed November 22, 2023, it is
ORDERED that petitioner's Motion for Entry of Decision is granted. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2020 in the amount of $11,967.00, and there is no penalty due from petitioner for the taxable year 2020 under the provisions of I.R.C. § 6662.