Opinion
25446-21S
11-23-2021
ORDER AND DECISION
Maurice B. Foley Chief Judge.
On October 18, 2021, petitioner filed a Motion for Entry of Decision. On November 12, 2021, respondent filed a Response to petitioner's motion stating he has no objection to the granting of the motion. Upon due consideration, it is
ORDERED that petitioner's Motion for Entry of Decision is granted. It is further
ORDERED AND DECIDED that there is no deficiency in Federal income tax due from nor overpayment due to petitioner for the taxable year 2018; and
That there is no penalty under I.R.C. section 6662(a) due from petitioner for the taxable year 2018. 1