Opinion
21527-22
06-14-2023
ORDER AND DECISION
Cary Douglas Pugh, Judge.
On May 22, 2023, respondent filed a Motion for Entry of Decision. This case was called from the calendar of the June 12, 2023, Milwaukee, Wisconsin trial session of the Court. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard. Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion for Entry of Decision, filed May 22, 2023, is granted. It is further
ORDRED and DECIDED that there is no deficiency in income tax, no accuracy related penalty pursuant to I.R.C. § 6662(a), and no erroneous claim for refund or credit penalty pursuant to I.R.C. § 6676, due from petitioner for the taxable year 2021.