Opinion
26979-22S
09-18-2024
RONALD LEVAY BALDWIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Zachary S. Fried, Special Trial Judge.
This case for the redetermination of a deficiency is before the Court on respondent's Motion for Entry of Decision, filed August 20, 2024, and heard on September 16, 2024, when the case was called from the calendar for trial during the Baltimore, Maryland trial session of the Court. Counsel for respondent appeared, argued in support of the motion and advised the Court that respondent concedes both the deficiency and additions to tax in dispute in this case. There was no appearance by or on behalf of petitioner.
Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's Motion for Entry of Decision, filed August 20, 2024, is granted. It is further
ORDERED and DECIDED that for 2017, there is no deficiency in petitioner's federal income tax, nor is there an overpayment in federal income tax due to petitioner. Petitioner is also not liable for additions to tax under I.R.C. sections 6651(a)(1), 6651(a)(2), and 6654.