Opinion
387-24S
08-19-2024
MARK BLUM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Diana L. Leyden, Special Trial Judge.
On January 9, 2024, petitioner timely filed a Petition in this case, challenging a notice of deficiency dated November 6, 2023, with respect to petitioner's taxable year 2021. On February 28, 2024, respondent filed an Answer and indicated that he was conceding this case in full.
On August 2, 2024, petitioner filed a Motion for Summary Judgment (motion). On August 19, 2024, respondent filed a Response to Motion for Summary Judgment (response). In the response, respondent again indicated that he was conceding this case in full and that he did not object to the granting of petitioner's motion.
Upon due consideration and for cause, it is
ORDERED that petitioner's Motion for Summary Judgment, filed August 2, 2024, is granted. It is further
ORDERED AND DECIDED that there is not any deficiency in federal income tax due from, nor overpayment due to, petitioner for the taxable year 2021; and
That there is not any accuracy-related penalty under I.R.C. § 6662(a) due from petitioner for taxable year 2021.