Opinion
31201-21S
01-05-2023
FRANCIS OLUFEMI ADEBISI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Diana L. Leyden, Special Trial Judge
This case is calendared for the January 17, 2023, Baltimore, Maryland, Trial Session of the Court.
On December 27, 2022, respondent filed a Motion for Entry of Decision (motion), requesting that the Court enter a decision in this case pursuant to the agreement of the parties which reflects a deficiency in federal income tax due from petitioner for the taxable year 2018 in the amount of $5,170.00, and in accordance with respondent's status report filed Decision 20, 2022, whereby respondent is conceding the penalty under I.R.C. § 6662(a), reflecting there is not any accuracy-related penalty under I.R.C. § 6662(a) due from petitioner for the taxable year 2018.
Prior to filing the motion, petitioner had signed a proposed decision document which stated the same deficiency listed in the motion but also stated an accuracy-related penalty of $1,034. Respondent has made several attempts to contact petitioner to obtain his approval to remove the penalty from the proposed decision document but has been unsuccessful in reaching petitioner by phone or email. Petitioner's views on the granting of this motion are unknown. Upon due consideration, it is
ORDERED that respondent's Motion for Entry of Decision filed December 27, 2022, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in Federal income tax due from petitioner for the taxable year 2018 in the amount of $5,170.00, and
That there is not any accuracy-related penalty under I.R.C. § 6662(a) due from petitioner for the taxable year 2018.