Opinion
36614-21
03-08-2023
ARTHUR J. MONGOLD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Alina I. Marshall Judge
On January 10, 2023, respondent filed a motion for entry of decision asking the Court to enter a decision in this case in accordance with the attached decision document, attached as Exhibit A to respondent's motion. On January 18, 2023, the Court ordered petitioner to file a response on or before February 7, 2023, to respondent's motion for entry of decision. No objection, however, has been filed.
On February 13, 2023, this case was called from the calendar of the Court's trial session in Baltimore, Maryland. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard. Upon due consideration, and for cause more fully appearing in the transcripts of the proceedings, it is
ORDERED that respondent's motion for entry of decision, filed January 10, 2023, is granted. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioner for the taxable year 2020.