Opinion
2873-21S
10-07-2022
LARRY J. FRAZIER & SUSAN B. FRAZIER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Eunkyong Choi, Special Trial Judge.
Upon due consideration of respondent's Motion for Entry of Decision, filed October 5, 2022, and petitioners having filed no objection to the granting of respondent's motion, it is hereby
ORDERED that respondent's Motion for Entry of Decision filed October 5, 2022, is granted. It is further
ORDERED AND DECIDED: That there is a deficiency in income tax due from petitioners for the taxable year 2018 in the amount of $12,760.00; and
That there is no penalty due from petitioners for the taxable year 2018 under the provisions of I.R.C. § 6662(a).