Opinion
9867-22
03-17-2023
BARBARA C. FAULKNER, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Joseph Robert Goeke, Judge.
Pending before the Court is respondent's Motion for Entry of Decision, filed March 8, 2023. By Order served March 10, 2023, the Court directed respondent on or before March 16, 2023, to file with the Court a report including any contact information for petitioner's heir(s). On March 13, 2023, respondent filed with the Court a Response informing the Court that petitioner's daughter had no objection to respondent's motion and that respondent was unaware of any other potential heirs. Upon due consideration of the foregoing, it is
ORDERED that in addition to the usual service upon the parties, the Clerk of the Court shall serve a copy of this Order on petitioner's daughter listed at paragraph 1 in respondent's above-referenced response. It is further
ORDERED that respondent's Motion for Entry of Decision, filed March 8, 2023, is granted. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, the petitioner for the taxable year 2019; and
That there is no penalty due from the petitioner for the taxable year 2019 under the provisions of I.R.C. § 6662(a).