Opinion
7962-22S
03-09-2023
LESLIE PALACIOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
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).