Opinion
9326-23
05-09-2024
BICH NGOC T. TRAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Patrick J. Urda Judge.
On April 15, 2024, the Commissioner filed a motion for entry of decision. The Court subsequently issued an Order directing petitioner Bich Ngoc T. Tran to file an objection to the motion by May 3, 2024. To date, no objection has been filed by Ms. Tran.
This case was called from the calendar on May 6, 2024, during the Court's Tampa, Florida trial session. There was no appearance by or on behalf of Bich Ngoc T. Tran. Counsel for the Commissioner appeared and was heard. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is ORDERED that the Commissioner's motion for entry of decision is granted. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioner for the taxable year 2018; and
That there is no addition to tax due from the petitioner for the taxable year 2018, under the provisions of I.R.C. § 6651(a)(1);
That there is no addition to tax due from the petitioner for the taxable year 2018, under the provisions of I.R.C. § 6651(a)(2); and
That there is no addition to tax due from the petitioner for taxable year 2018, under the provisions of I.R.C. § 6654(a).