Opinion
22710-21
02-09-2023
JOSEPH E. DAVIS & ROBERTA DAVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
Upon due consideration and for cause, it is
ORDERED that the parties' Motion for Entry of Decision is granted. It is further
ORDERED AND DECIDED: That there is a deficiency in income tax due from petitioners for tax year 2018 in the amount of $2,956.00; and that there is no penalty due from petitioners for tax year 2018, under the provisions of I.R.C. § 6662(a). .