Opinion
282-22
04-28-2023
PAUL A. MANN & JOANNA W. WISSINGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
On March 28, 2023, the Court issued petitioners an Order to Show Cause why respondent's motion for entry of decision, filed March 24, 2023 should not be granted. As of the date of this Order, petitioners have filed no response. Upon due consideration, it is
ORDERED that the Court's Order to Show Cause is made absolute and respondent's motion for entry of decision is granted. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from Petitioners for the tax year 2019 in the amount of $124.00, and that there is an overpayment in income tax due to Petitioners for the tax year 2019 in the amount of $6.00, which amount was paid after the mailing of the notice of deficiency; and that there is no penalty due from Petitioners for the tax year 2019, under the provisions of I.R.C. § 6662(a)