Opinion
16941-22
10-04-2023
CHRIS ROBERT RUMBLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Maurice B. Foley Judge
This case is calendared for trial at the Court's October 23, 2023, San Francisco, California trial session. On June 23, 2023, the Court filed respondent's Motion for Entry of Decision asking the Court to enter a decision in this case pursuant to the agreement of the parties in accordance with the decision document, attached as Exhibit A to respondent's motion.
On July 11, 2023, the Court ordered petitioner to file a written notice of any objection on or before July 25, 2023, to respondent's above-referenced motion. No objection has been filed.
Upon due consideration of the foregoing, and in accordance with the decision attached as Exhibit A to respondent's motion, it is
ORDERED that respondent's Motion for Entry of Decision, filed June 23, 2023, is granted. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioner relating to 2020; and that there is no penalty due from petitioner relating to 2020 under the provision of I.R.C. § 6662(a).