Opinion
23856-22S
12-19-2023
MARK MENTON & CAROL A. MENTON, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Diana L. Leyden, Special Trial Judge.
By Order served October 26, 2023, respondent's Motion to Dismiss for Lack of Prosecution as to petitioner Carol A. Menton, Deceased, was granted. Subsequently, respondent and petitioner Mark Menton filed a Joint Stipulation of Settled Issues, setting forth the resolution in this case.
Upon due consideration and for cause, it is
ORDERED AND DECIDED that there is no deficiency in income tax due from petitioner for the taxable year 2019 and that there is not any accuracy-related penalty pursuant to section 6662(a) of the Internal Revenue Code due from petitioner for the taxable year 2019.