Opinion
26982-22S
04-30-2024
STEPHEN CHARLES CIMINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Diana L. Leyden, Special Trial Judge.
On April 29, 2024, respondent filed a Motion for Entry of Decision (motion), requesting that the Court enter a decision in this case pursuant to the agreement of the parties as represented to the Court on March 14, 2024, and in accordance with the decision document attached to the motion as Exhibit A, which reflects that there is not any deficiency in federal income tax due from, nor overpayment due to, petitioner for the taxable year 2020. Petitioner does not object to the granting of this motion.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion for Entry of Decision, filed April 29, 2024, is granted. It is further
ORDERED AND DECIDED that there is not any deficiency in federal income tax due from, nor overpayment due to, petitioner for the taxable year 2020.