Opinion
14219-21
06-09-2023
LANISHIA RENEE WILSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Courtney D. Jones, Judge.
This case was called from the calendar of the Court's October 3, 2022, trial session for Los Angeles, California. The parties appeared and were heard. The undersigned retained jurisdiction and directed the parties to file a proposed stipulated decision or status report. On April 21, 2023, respondent filed a Motion for Entry of Decision (Doc. 27). The Court directed petitioner to file an objection or other response to respondent's motion by May 25, 2023 (Doc. 28). To this date, the Court has not received a response to its Order, objection to respondent's Motion for Entry of Decision, returned mail, or any other correspondence from petitioner. Upon due consideration, it is
ORDERED that respondent's Motion for Entry of Decision is granted. It is further
ORDERED AND DECIDED that there are income taxes and additions to tax due from petitioner, after application of I.R.C. § 6015(f), as follows:
Additions to Tax/Penalties I.R.C. §§
Year
Income Tax
6651(a)(1)
6651(a)(2)
6654
2013
$728.17
None
$215.54
None
2014
$1,255.00
$152.04
$30.41
$10.98
2015
$573.00
$116.44
None
None
2016
$411.00
$214.19
$237.99
None
2017
$885.50
$331.39
$95.73
None