Opinion
9096-21S
03-15-2023
JOSEPH E. IGYARTO & JUNE F. IGYARTO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
Upon due consideration of the Motion for Entry of Decision, filed November 1, 2022, by respondent in the above-docketed case, petitioners having filed no objection thereto, 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 petitioners for the taxable year 2017 in the amount of $4,701.00. It is further
ORDERED and DECIDED that there is no penalty under I.R.C. section 6662 due from petitioners for the taxable year 2017.