Opinion
9771-20
10-21-2021
Richard Green Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
L. Paige Marvel Judge.
This case is calendared for a remote trial at the session of the Court scheduled to begin on October 25, 2021, for cases in which Philadelphia, Pennsylvania, is the place of trial. On September 27, 2021, respondent filed a motion for entry of decision requesting the Court to enter a decision in this case in accordance with the proposed stipulated decision attached as Exhibit A to respondent's motion. On September 28, 2021, the Court issued an order directing petitioner to file a response to respondent's motion for entry of decision on or before October 17, 2021. To date, the Court has not received a response from petitioner.
Upon due consideration of the foregoing, and in accordance with the proposed stipulated decision document attached as Exhibit A to respondent's motion, it is
ORDERED that respondent's motion for entry of decision, filed September 27, 2021, is granted. It is further
ORDERED AND DECIDED that there is a $0 deficiency in income tax due from, nor overpayment due to, petitioner for the taxable year 2018.