Opinion
11528-21S
07-25-2022
SIMONE A. ROSE & SHELDON BOND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge.
Upon due consideration of the record of this case and for cause, it is ORDERED that petitioners' 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, the petitioners for the taxable year 2018, and that there is no penalty due from the petitioners for the taxable year 2018 under the provisions of §6662(a) and §6662(b)(1).