Opinion
3648-22S
09-19-2024
MARIA E. COOPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Zachary S. Fried, Special Trial Judge
Giving due regard to the representations contained in respondent's Motion for Entry of Decision, filed September 13, 2024, it is
ORDERED that the above-referenced motion is granted. It is further
ORDERED and DECIDED that for 2018, there is a $10,682.00 deficiency in petitioner's federal income tax, and that petitioner is not liable for an I.R.C. section 6662(a) penalty.