Opinion
18558-23S
01-16-2024
MICHAEL P. O'LEARY, 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 January 12, 2024, by respondent in the above-docketed case, and respondent's representation that petitioner does not object to the granting of the motion, it is
ORDERED that respondent's Motion for Entry of Decision 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 2021; and
That there is no penalty due from petitioner for the taxable year 2021 under the provisions of I.R.C. §6662.