Opinion
13359-23S
09-13-2024
TIMOTHY LONGMIRE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge
On August 9, 2024, the Court issued an Order to Show Cause, directing the parties to show cause, on or before August 30, 2024, why the Court should not enter a Decision in this case as to petitioner Timothy Longmire reflecting the same terms as those set forth in the Decision entered in the case of Tonya Longmire v. Commissioner at Docket No. 10020-23. No response has been received from respondent or petitioner.
Upon due consideration, therefore, it is
ORDERED that the Court's above-referenced Order to Show Cause is hereby made absolute. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from petitioner for the taxable year 2020; and
That there is no penalty under I.R.C. § 6662(a) due from petitioner for taxable year 2020.