Opinion
26469-21
08-24-2022
SHARON D. WEATHERSBY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge
On May 9, 2022, respondent filed in this case a Motion for Entry of Decision. Although the Court provided petitioner an opportunity to file an objection, if any, to respondent's motion, petitioner has not done so.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion for Entry of Decision is granted. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, and no overpayment due to, petitioner for the taxable year 2018; and
That there is no penalty due from petitioner for the taxable year 2018 under the provisions of I.R.C. section 6662(a).