Opinion
9540-20
01-28-2022
Christine V. Robayo Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
David Gustafson, Judge
This case is set for trial at a New York City, New York, trial session of the Court beginning March 28, 2022. On November 30, 2021, the Commissioner filed with the Court a motion for entry of decision. It asks us to enter decision that there is no deficiency in income tax due from, nor overpayment due to petitioner for the tax year 2017 and that there is no penalty due from petitioner for the tax year 2017 under the provisions of I.R.C. section 6662(a), it is
ORDERED that this case is stricken from the calendar of the Court's trial session in New York City, New York, beginning March 28, 2022. It is further
ORDERED that the Commissioner's motion for entry of decision is granted, and this case is dismissed. 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 2017; and
That there is no penalty due from petitioner for the taxable year 2017 under the provisions of I.R.C. section 6662(a); and
That there is no addition to tax due from petitioner for the taxable year 2017 under the provisions of I.R.C. section 6651(a)(1).