Opinion
4969-22
02-09-2023
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
Upon due consideration and for cause, it is ORDERED that the parties' 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 2018 in the amount of $6,427.00, and that there is no penalty due from petitioner for the 2018 tax year under the provisions of I.R.C. §6662(a).