Opinion
2028-24
05-24-2024
CYNTHIA FRAILEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
KATHLEEN KERRIGAN CHIEF JUDGE.
Upon due consideration of the Motion for Entry of Decision, filed May 23, 2024, by respondent in the above-docketed case, and respondent's representation that petitioner does not object to the granting of the 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, nor overpayment due to, petitioner for the taxable year 2021.