Opinion
16158-23S
12-07-2023
GLEN M. LEWIS & CARRIE A. LEWIS, 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 December 6, 2023, by respondent in the above-docketed case, and respondent's representation that petitioners do not object to the granting of the motion, it is
ORDERED that respondent's Motion for Entry of Decision is granted. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to the petitioners for the taxable year 2021; and
That there is no penalty due from the petitioners for the taxable year 2021 under the provisions of I.R.C. §6662.