Opinion
9933-21S
03-08-2022
ORDER AND DECISION
Courtney D. Jones Judge.
This case was called from the calendar for the remote session of the Court scheduled to commence on February 28, 2022, for Roanoke, Virginia. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard. Subsequently, the undersigned retained jurisdiction of the case.
On March 1, 2022, respondent moved for entry of a decision, which reflects no deficiency in tax due from nor overpayment due to petitioner for 2019. Because granting respondent's motion would not prejudice petitioner, it is therefore
ORDERED that respondent's March 1, 2022, 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 tax year 2019.