Palacios v. Comm'r of Internal Revenue

Full title: LESLIE PALACIOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Mar 9, 2023

No. 7962-22S (U.S.T.C. Mar. 9, 2023)

Opinion

7962-22S

03-09-2023

LESLIE PALACIOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Eunkyong Choi, Special Trial Judge.

ORDER AND DECISION

Eunkyong Choi, Special Trial Judge.

Upon due consideration of respondent's Motion for Entry of Decision, filed March 6, 2023, and petitioner having filed no objection to the granting of respondent's motion, it is hereby

ORDERED that respondent's Motion for Entry of Decision filed March 6, 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 2019; and

That there is no penalty due from petitioner for the taxable year 2019 under the provisions of I.R.C. § 6662(a).