Opinion
36445-21S
11-28-2022
NICK T. TURNER, JR. & KRYSTLE J. TURNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
DIANA L. LEYDEN SPECIAL TRIAL JUDGE
This case is calendared for trial at the December 12, 2022, Philadelphia, Pennsylvania, Trial Session of the Court.
On November 21, 2022, respondent filed a Motion For Entry Of Decision (motion) requesting that the Court enter a decision in this case in accordance with the proposed decision document attached as Exhibit A, which reflects no deficiency in income tax or penalty due from petitioners for the taxable year 2019. Petitioners do not object to the granting of this motion. Upon due consideration, it is
ORDERED that respondent's Motion for Entry of Decision, filed November 21, 2022, is granted. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioners for the taxable year 2019; and
That there is not any accuracy-related penalty due from petitioners for the taxable year 2019, under the provisions of I.R.C. § 6662(a).