Opinion
16123-21
10-15-2021
Josephine Dimayuga & Jose Dimayuga Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Maurice B. Foley Chief Judge
Upon due consideration of the Motion for Entry of Decision, filed October 13, 2021, by respondent in the above-docketed case, petitioners having no objection to the granting thereof, it is
ORDERED that respondent's 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 the taxable year 2018 in the amount of $8,480.00. It is further
ORDERED and DECIDED that there is a penalty under the provisions of I.R.C. section 6662(a) due from petitioners for the taxable year 2018 in the amount of $649.00.