Opinion
23534-21
03-22-2022
Fernando Rodriguez-Cornelio Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Maurice B. Foley Chief Judge
Pending before the Court is petitioner's Motion for Entry of Decision, filed October 4, 2021. On December 13, 2021, respondent filed a Response, stating therein that he has no objection to the granting of the Motion.
Upon due consideration of the foregoing, 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, nor overpayment due to, petitioner for the taxable year 2018; and
That there is no penalty due from petitioner for the taxable year 2018 under the provisions of I.R.C. section 6662(a).