Opinion
3503-22S
07-26-2022
CAROLE ANN MEDEIROS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
Upon due consideration of the Motion for Entry of Decision, filed March 31, 2022, by petitioner in the above-docketed case, and respondent's response indicating no objection thereto, filed July 12, 2022, wherein respondent also advised that petitioner had agreed to and paid the amounts due, it is
ORDERED that petitioner's Motion for Entry of Decision is granted. It is further
ORDERED and DECIDED that there is a deficiency in income tax in the amount of $5,492.00 and a penalty under I.R.C. section 6662 in the amount of $1,098.00 for the taxable year 2019.