Opinion
5773-21S
03-16-2022
WILLIAM MICHAEL SULLIVAN JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy, Special Trial Judge
On February 7, 2022, respondent orally moved for an Entry of Decision at the remote trial session of the Court at Tampa, Florida. The Court ordered petitioner to file an objection, if any, by March 9, 2022. Petitioner failed to respond to the Court's Order to Show Cause.
Upon due consideration and for cause, it is
ORDERED that the Court's Order To Show Cause, dated February 9, 2022, is hereby made absolute. It is further
ORDERED that respondent's oral Motion for Entry of Decision is granted. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2017 in the amount of $28,535; and
That there is no penalty due from petitioner for the taxable year 2017, under the provisions of I.R.C. § 6662(a).