Opinion
23006-21
10-05-2023
EVERAD HENRY LEWIS & KIMELLA LEWIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge
On April 21, 2023, respondent filed a Motion for Entry of Decision in the above-docketed matter. Respondent's Motion asks the Court to enter a decision reflecting no deficiency and no penalty due from petitioners for the year at issue. Although the Court directed petitioners to file an objection, if any, to respondent's Motion, petitioners failed to do so. For the reasons set forth in respondent's Motion, the Court will enter a decision in this case.
Upon due consideration, it is
ORDERED that respondent's Motion for Entry of Decision, filed April 21, 2023, is granted. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioners for the taxable year 2018; and
That there is no penalty due from petitioners for the taxable year 2018 under the provisions of I.R.C. § 6662(a).