Opinion
6899-20
03-10-2022
William Dallas Groseclose Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Travis A. Greaves Judge
On January 10, 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 January 11, 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 January 10, 2022, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2017 in the amount of $4,951.00; and
That there is no penalty due from petitioner for the taxable year 2017 under the provisions of I.R.C. section 6662(a).