Opinion
2680-22
06-05-2023
SANDRA ELIZABETH BRUMMITT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Alina I. Marshall Judge.
Pending before the Court in this case is respondent's Motion for Entry of Decision, filed May 1, 2023. This case was called from the calendar for the remote Trial Session of the Court on June 5, 2023 for cases where Columbus, Ohio is the place of trial. Petitioner appeared and informed the Court that she did not object to the granting of respondent's Motion for Entry of Decision. Counsel for respondent appeared and was heard. After due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion for Entry of Decision, filed May 1, 2023, is granted. It is further
ORDERED and DECIDED that, without regard to a prepayment credit in the amount of $185,033, there is a deficiency in income tax due from petitioner in the amount of $257,246 for the taxable year 2017. There are additions to tax pursuant to I.R.C. sections 6651(a)(1) and 6651(a)(2) due from petitioner in the respective amounts of 16,247.93 and 18,053.25 for the taxable year 2017.