Opinion
37431-21
02-27-2023
XINFANG XU & HONGJIE LI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
Upon due consideration of the Motion for Entry of Decision, filed April 21, 2022, by respondent in the above-docketed case, petitioners having filed no objection to the granting thereof, 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 or penalty under I.R.C. section 6662 due from, and no overpayment due to, petitioners for the taxable year 2019.