Poole v. Comm'r of Internal Revenue

Full title: DONNA L. POOLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 13, 2023

No. 1495-23S (U.S.T.C. Jun. 13, 2023)

Opinion

1495-23S

06-13-2023

DONNA L. POOLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER AND DECISION

Kathleen Kerrigan, Chief Judge

Upon due consideration of petitioner's Motion for Entry of Decision, filed April 25, 2023, and respondent's response to that motion, filed June 9, 2023, it is

ORDERED that petitioner's Motion for Entry of Decision is granted. It is further

ORDERED AND DECIDED that there is no deficiency in income tax due from, and no overpayment due to, petitioner for the taxable year 2020; and

That there is no penalty due from petitioner for the taxable year 2020 under the provisions of I.R.C. section 6662(a).