Opinion
7846-20S
01-19-2022
Carlito Chermark Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
For the reasons set forth in respondent's motion for entry of decision, filed December 15, 2021, and because petitioner has failed to respond to the Order to Show Cause, served December 20, 2021, it is
ORDERED that the above-referenced Order to Show Cause is made absolute. It is further
ORDERED that respondent's motion is granted. It is further
ORDERED and DECIDED that for 2018, there is no deficiency in petitioner's Federal income tax, petitioner's Federal income tax has not been overpaid, and petitioner is not liable for an I.R.C. § 6662(a) penalty.