Opinion
8786-20S
06-27-2022
DAVID N. FINKBEINER & RONDA T. JONES-JACKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy Special Trial Judge.
On June 16, 2022, respondent filed a Motion for Entry of Decision. The motion states that petitioners do not object to the Court granting respondent's motion.
Upon due consideration of respondent's motion and for cause, it is
ORDERED that respondent's Motion for Entry of Decision, filed June 16, 2022, is granted. It is further
ORDERED AND DECIDED: That there is a deficiency in income tax due from petitioners for tax year 2017 in the amount of $47.00; and
That there is no addition to tax due from petitioners for tax year 2017 under the provisions of I.R.C. § 6651(a)(1).