Opinion
14565-23
11-20-2023
MARILYN MADUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
KATHLEEN KERRIGAN CHIEF JUDGE
On October 2, 2023, respondent filed a Motion for Entry of Decision. On October 4, 2023, the Court issued an Order to Show Cause directing petitioner to show cause, on or before October 27, 2023, why the Court should not grant respondent's motion. No response has been received from petitioner.
Upon due consideration of the foregoing, it is ORDERED that the Court's above-referenced Order to Show Cause is made absolute. It is further 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 petitioner for tax year 2021, and
That there is no penalty due from petitioner under the provisions of I.R.C. §6662(a) for tax year 2021.