Opinion
24063-22
04-03-2024
DARRELL ALLEN COX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
James S. Halpern Judge
Pursuant to the Court's Order to Show Cause served on March 6, 2024, for petitioner to file a written response to respondent's Motion for Entry of Decision, on or before March 20, 2024, as to why the Court should not grant respondent's Motion, petitioner having failed to respond, it is
ORDERED that the Court's March 20, 2024, Order to Show Cause, is hereby made absolute. It is further
ORDERED that respondent's Motion for Entry of Decision is granted. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioner for taxable year 2021;
That there is no penalty under I.R.C. § 6662(a) due from petitioner for taxable year 2021, and
That there is no penalty under I.R.C. § 6676 due from petitioner for taxable year 2021.