Opinion
4735-21
01-07-2022
Nguyen L. Do & Cuong V. Pham Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Maurice B. Foley Chief Judge.
Upon due consideration of respondent's Motion for Entry of Decision, filed November 3, 2021, petitioner having no objection to the granting of that motion, it is
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, and no overpayment due to, petitioners for the taxable year 2018. It is further
ORDERED and DECIDED that there is no penalty due from petitioners for the taxable year 2018 under the provisions of I.R.C. sec. 6662(a).