Opinion
9564-23S
02-08-2024
SHOMOY ANDERSEN LEWIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
On February 7, 2024, respondent filed a Motion for Entry of Decision (motion), requesting that the Court enter a decision in this case pursuant to the agreement of the parties and in accordance with the attached decision document as Exhibit A, which reflects that there is no deficiency in federal income tax due from, and an overpayment in income tax due to petitioner for the taxable year 2021 in the amount of $55.00, and that there is not any accuracy-related penalty due from petitioner for the taxable year 2021, under the provisions of I.R.C. § 6662(a). Petitioner's views on the granting of this motion are unknown.
Upon due consideration, it is
ORDERED that, on or before February 26, 2024, petitioner shall file a response to respondent's Motion for Entry of Decision and indicate whether petitioner objects to the motion. Failure to comply with this Order may result in the granting of respondent's motion for entry of decision.