Opinion
11499-20S
02-03-2022
ROBERT DEWAYNE BANTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy, Special Trial Judge
This case is calendared for trial at the February 7, 2022, Tallahassee, Florida, Remote Trial Session of the Court. On January 14, 2022, respondent filed with the Court a Motion for Entry of Decision. This motion asks the Court to enter decision that there is no deficiency in income tax due from, nor overpayment due to, petitioner for the taxable year 2017 and that there is no penalty due from petitioner for the taxable year 2017 under the provisions of I.R.C. section 6662(a). Also, on February 1, 2022, petitioner provided the Court with an updated address of record.
Upon due consideration, it is
ORDERED that petitioner's address on the Court's record is changed to: 385 Saddle Way Drive, Blowing Rock, North Carolina 28605. It is further
ORDERED that this case is stricken from the February 7, 2022, Tallahassee, Florida, Remote Trial Session and is stricken from the scheduled hearing. It is further
ORDERED that respondent's Motion for Entry of Decision, filed January 14, 2022, is granted. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioner for the taxable year 2017; and
That there is no penalty due from petitioner for the taxable year 2017 under the provisions of I.R.C. section 6662(a).