Opinion
3272-24S
05-30-2024
ERIK J. BUSS & ANN M. BUSS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
KATHLEEN KERRIGAN CHIEF JUDGE.
Upon due consideration of the Motion for Entry of Decision, filed April 3, 2024, by respondent in the above-docketed matter, petitioners having filed no objection thereto, it is
ORDERED that respondent's just-referenced Motion for Entry of Decision is granted. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, and no overpayment due to, petitioners for the taxable year 2021. It is further
ORDERED and DECIDED that there is no addition to tax due from petitioners for the taxable year 2021 under the provisions of I.R.C. section 6651(a)(1). It is further
ORDERED and DECIDED that there is no penalty due from petitioners for the taxable year 2021 under the provisions of I.R.C. section 6662.