Opinion
12849-21S
06-21-2023
MONICA A. ORTIZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
This case for the redetermination of a deficiency is before the Court on the joint oral motion for entry of decision (motion), made June 20, 2023, when the case was recalled from the calendar for trial in Chicago, Illinois. Premises considered, and for cause set forth in the transcript of the above-referenced proceedings, it is
ORDERED that the motion is granted. It is further
ORDERED and DECIDED that for 2017, there is a $4,538 deficiency in petitioner's federal income tax, and petitioner is not liable for an I.R.C. section 6662(a) penalty.