Opinion
20332-21S
05-12-2022
JOSEPHINE OCHENI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Eunkyong Choi Special Trial Judge
This case was calendared for trial at the Court's Baltimore, Maryland remote trial session, which was scheduled to begin April 11, 2022. On March 18, 2022, respondent filed a Status Report indicating to the Court that this case was settled and that he requested additional time in which to submit the signed decision document. On March 21, 2022, the Court issued an order striking the case from the calendar and giving the parties until May 11, 2022 to file either a signed decision document or file a status report apprising the Court of the then-present status of the case. On May 10, 2022, respondent filed a Motion For Entry of Decision in this case. In his motion, respondent states that he has received the signed decision document from petitioner, however, respondent has not received the corresponding stipulation. The statement of account attached as Exhibit B to respondent's motion reflects the settlement stipulation between the parties, including the statute under which this Court has jurisdiction to determine an overpayment. Respondent indicates in their motion that petitioner stated she does not object to the granting of this motion. The Court will grant the motion. Upon due consideration, it is hereby
ORDERED that respondent's Motion For Entry of Decision, filed May 10, 2022, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from the petitioner for the taxable year 2018 in the amount of $99.00, and that there is an overpayment in income tax for the taxable year 2018 in the amount of $453.00, which amount was paid on April 15, 2019, and for which amount a claim for refund could have been filed, under the provisions of I.R.C. § 6511(b)(2), on May 5, 2021, the date of the mailing of the Notice of Deficiency; and
That there is no penalty due from petitioner for the taxable year 2018, under the provisions of I.R.C. § 6662(a)