Opinion
15560-21S
10-15-2021
Irving Wasserstein Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Maurice B. Foley, Chief Judge.
Upon due consideration of the Motion for Entry of Decision, filed August 6, 2021, by petitioner in the above-docketed case, and respondent's response indicating no objection thereto, filed October 12, 2021, it is
ORDERED that petitioner's 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 2018 in the amount of $1693.00. It is further
ORDERED and DECIDED that there is no penalty under I.R.C. section 6662 due from petitioner for the taxable year 2018.