Opinion
6675-22
01-25-2024
KIMBERLY KEECH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Maurice B. Foley Judge
This case was called from the calendar at the Court's September 25, 2023, Dallas, Texas remote trial session. On November 27, 2023, the Court filed respondent's Motion for Entry of Decision asking the Court to enter a decision in this case pursuant to the agreement of the parties in accordance with the decision document, attached as Exhibit A to respondent's motion.
On November 30, 2023, the Court ordered petitioner to file a written notice of any objection on or before December 15, 2023, to respondent's above-referenced motion. No objection has been filed.
Upon due consideration of the foregoing, and in accordance with the decision attached as Exhibit A to respondent's motion, it is
ORDERED that respondent's Motion for Entry of Decision, filed November 27, 2023, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner relating to 2019 in the amount of $7,823.00; and
That there is no penalty due from petitioner relating to 2019 under the provisions of I.R.C. § 6662(b)(2) and/or (d).