Opinion
2241-22S
11-15-2022
MARY T. PITLICK, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
On November 9, 2022, respondent filed a Motion for Entry of Decision. In his motion respondent indicates that petitioner does not object to the granting of the motion. Upon due consideration, it is
ORDERED that respondent's Motion for Entry of Decision is granted. It is further
ORDERED AND DECIDED that there is a deficiency in Federal income tax of $5,489 due from petitioner for the taxable year 2018; and
That there is no penalty under I.R.C. section 6662 due from petitioner for the taxable year 2018.