Opinion
6856-21
09-01-2022
RICARDO REY HERNANDEZ TORRES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Travis A. Greaves Judge
On August 5, 2022, respondent filed a motion for entry of decision. On August 30, 2022, respondent filed a first supplement to motion for entry of decision. Petitioner has not filed any response to respondent's motion despite the Court's order issued on August 10, 2022. Upon due consideration, and for the reasons stated in respondent's motion, as supplemented, it is
ORDERED that respondent's motion for entry of decision, filed on August 5, 2022, and supplemented on August 30, 2022, is granted. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, the petitioner for the taxable year 2017; and
That there are no additions to tax due from petitioner for the taxable year 2017 under the provisions of I.R.C. §§6651(a)(1), 6651(a)(2), and 6654.