Opinion
8460-21
08-26-2022
MARIA E. FLORES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Travis A. Greaves, Judge.
On August 1, 2022, respondent filed a motion for entry of decision. Petitioner has not filed any response to respondent's motion despite the Court's order issued on August 5, 2022. Upon due consideration, and for the reasons stated in respondent's motion for entry of decision, it is
ORDERED that respondent's motion for entry of decision, filed on August 1, 2022, 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 2018; and
That there is no penalty due from petitioner for the taxable year 2018 under the provisions of I.R.C. section 6662(a).