Opinion
4268-23S
05-01-2024
SHAWN C. PRINGLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Diana L. Leyden, Special Trial Judge.
On April 29, 2024, respondent filed a Motion for Entry of Decision (motion), requesting that the Court enter a decision in this case pursuant to the agreement of the parties as represented to the Court on March 12, 2024, and in accordance with the decision document attached to the motion as Exhibit A, which reflects that there is not any deficiency in federal income tax and that there is not any accuracy-related penalty due from petitioner for the taxable year 2021. Petitioner's views on the granting of this motion are unknown.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion for Entry of Decision, filed April 29, 2024, is granted. It is further
ORDERED AND DECIDED that there is not any deficiency in federal income tax due from petitioner for the taxable year 2021; and
That there is not any accuracy-related penalty under I.R.C. § 6662(a) due from petitioner for taxable year 2021.