Opinion
13720-20
11-30-2021
ORDER AND DECISION
Maurice B. Foley, Chief Judge
On March 10, 2021, respondent filed in the above-docketed matter a Motion for Entry of Decision, conceding that no taxes were due from petitioner for the underlying 2018 taxable year. The Court by Order dated March 17, 2021, thereupon directed petitioner to file an objection, if any, to the motion or alternatively for the parties to submit a stipulated decision. To date, no response from petitioner has been received by the Court, and despite additional efforts by respondent as recently as November 12, 2021, to secure a stipulated decision from petitioner, petitioner has remained noncommittal.
Accordingly, upon due consideration, 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, petitioner for the taxable year 2018.