Opinion
24358-21
10-28-2022
STEPHEN L. GEORGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Joseph Robert Goeke, Judge
On October 27, 2022, respondent filed a Motion for Entry of Decision and indicated that petitioner had no objection to the motion. Accordingly, it is
ORDERED that respondent's Motion for Entry of Decision is granted. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2018 in the amount of $1,178.00, and that there is an overpayment in income tax due to petitioner for the taxable year 2018 in the amount of $87.47, which amount was paid after the mailing of the Notice of Deficiency.