Opinion
9673-20S
11-17-2021
Theresa Knight Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Lewis R. Carluzzo, Chief Special Trial Judge
This case for the redetermination of a deficiency is before the Court on the parties' joint oral motion for entry of decision, made November 15, 2021, when the case was recalled for trial during the Tampa, Florida, remote trial session of the Court that began on that date. Giving due regard to the representations made by the parties in support of the motion, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that the joint oral motion is granted. It is further
ORDERED that respondent's motion to dismiss for failure to properly prosecute, filed October 21, 2021, is moot. It is further
ORDERED and DECIDED that for 2018, there is no deficiency in petitioner's Federal income tax, and petitioner's Federal income tax has not been overpaid.