Lenard v. Comm'r of Internal Revenue

Full title: Sherry Lenard Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Dec 30, 2021

No. 13727-20 (U.S.T.C. Dec. 30, 2021)

Opinion

13727-20

12-30-2021

Sherry Lenard Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley Chief Judge

ORDER AND DECISION

Maurice B. Foley Chief Judge

Upon due consideration and for cause, it is

ORDERED that respondent's Motion for Entry of Decision, filed April 30, 2021, 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 the petitioner for the taxable year 2018 under the provisions of I.R.C. §6662(a).