Opinion
32988-21
03-11-2024
EVGUENI CHTYKOV, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Patrick J. Urda, Judge
This case is currently calendared for trial on the Court's Boston, Massachusetts trial session, scheduled to begin March 25, 2024.
On January 18, 2024, the Commissioner filed a motion for entry of decision, indicating that he is conceding the case in full. The Court subsequently issued an Order directing petitioner Evgueni Chtykov to file an objection to the motion by March 4, 2024. To date, no objection has been filed by Mr. Chtykov.
Upon due consideration, 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 petitioner for taxable year 2018; and
That there is no penalty under I.R.C. § 6662(a) due from petitioner for taxable year 2018.