Tapia v. Comm'r of Internal Revenue

Full title: Jesus Tapia Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Mar 15, 2022

No. 2271-21S (U.S.T.C. Mar. 15, 2022)

Opinion

2271-21S

03-15-2022

Jesus Tapia Petitioner v. Commissioner of Internal Revenue Respondent

Lewis R. Carluzzo Chief Special Trial Judge.

ORDER AND DECISION

Lewis R. Carluzzo Chief Special Trial Judge.

This case for the redetermination of a deficiency is before the Court on respondent's oral motion for entry of decision, made March 14, 2022, when the case was called for trial during the Los Angeles, California, trial session of the Court that began on that date. The parties appeared and were heard.

Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is

ORDERED that respondent's oral motion is granted. It is further

ORDERED that respondent's motion to dismiss for lack of prosecution, filed February 18, 2022, is denied as moot. It is further

ORDERED and DECIDED that for 2019, there is no deficiency in petitioner's Federal income tax, and that petitioner is not liable for an I.R.C. section 6662(a) penalty.