Opinion
3480-23S
07-10-2024
JOHN T. PASCUA & LORINA PASCUA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Elizabeth Crewson Paris Judge.
On May 31, 2024, docket entry 16, respondent filed a Motion for Entry of Decision requesting, pursuant to the provisions of Tax Court Rule 50, that the Court enter a decision in this case in accordance with the proposed decision document respondent attached as Exhibit A, which reflects no deficiency in tax due from, nor overpayment due to, petitioners for the taxable year 2020.
By Order dated June 10, 2024, docket entry 17, the Court directed petitioners, on or before June 28, 2024, to file a Response to respondent's Motion for Entry of Decision, filed May 31, 2024, docket entry 16. To date, there has been no response filed by petitioners in this case.
After due consideration, it is
ORDERED that respondent's Motion for Entry of Decision, filed May 31, 2024, docket entry 16, is granted. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioners for the taxable year 2020.