Opinion
8731-21S
04-27-2022
JESUS MANUEL HERRERA, Petitioner 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 April 25, 2022, 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 April 25, 2022, 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 2018; and
That there is no penalty due from Petitioner for the taxable year 2018, under the provisions of I.R.C. § 6662(a).