Opinion
10181-21S
06-27-2022
ISIS RAMIREZ RUIZ, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Diana L. Leyden Special Trial Judge
By Order served June 1, 2022, the Court extended the time to June 30, 2022, that the parties were to submit stipulated decision documents.
On June 24, 2022, respondent filed a Motion For Entry Of Decision (motion) requesting that the Court enter a decision in this case in accordance with the proposed settlement stipulation attached as Exhibit A to the motion, and the proposed decision document attached as Exhibit B to the motion, which reflects that there is no deficiency in Federal income tax due from petitioner for the taxable year 2019 and that there is an overpayment in income tax for the taxable year 2019 in the amount of $1,880.97. Respondent has made attempts to telephone petitioner, and left a voicemail asking petitioner to call back, on April 11, 2022, April 13, 2022, April 20, 2022, April 25, 2022, and May 6, 2022. Petitioner never returned respondent's phone calls. As of the date of this motion, respondent has not received a signed decision from petitioner. Petitioner's views on the granting of this motion are unknown.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion for Entry of Decision, filed June 24, 2022, is granted. It is further
ORDERED AND DECIDED that there is no deficiency in Federal income tax due from petitioner for the taxable year 2019 and that there is an overpayment in income tax for the taxable year 2019 in the amount of $1,880.97. Of the total amount overpaid, (a) $266.97 was paid on August 9, 2021, which was after the mailing of the notice of deficiency on December 22, 2020, under the provisions of I.R.C. § 6512(b)(3)(A); and (b) $1,614 was paid on April 15, 2020, and a claim for refund (which had not been disallowed before the date of the ailing of the notice of deficiency) was filed for this amount on April 15, 2020, which was within the period provided by I.R.C. § 6512(b)(3)(C).