Ogawa v. Comm'r of Internal Revenue

Full title: YASUKO OGAWA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jul 11, 2023

No. 3020-14 (U.S.T.C. Jul. 11, 2023)

Opinion

3020-14

07-11-2023

YASUKO OGAWA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER AND DECISION

Kathleen Kerrigan, Chief Judge

Pursuant to the determination of the Court as set forth in its Memorandum Opinion (T.C. Memo. 2023-70), filed June 13, 2023, and the parties' joint Stipulation of Settled Issues, filed December 20, 2018, it is

ORDERED that petitioner's Motion for Reasonable Litigation or Administrative Costs, filed January 18, 2019, is denied. It is further

ORDERED AND DECIDED that there are no deficiencies in income tax due from, nor overpayments due to, petitioner for the taxable years 2008, 2009, and 2011;

That there are no additions to tax due from petitioner for the taxable years 2008, 2009, and 2011, under the provisions of I.R.C. §§ 6651(a)(1) or 6651(a)(2); and

That there are no additions to tax due from petitioner for the taxable years 2009 and 2011, under the provisions of I.R.C. § 6654.