Opinion
305-22S
05-23-2023
BRYAN ARTHUR BOGGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
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 motion for entry of decision, filed February 9, 2023, and heard on May 22, 2023, when the case was called from the calendar for trial in Philadelphia, Pennsylvania. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and argued in support of the motion.
Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that the above-referenced motion is granted. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, the petitioner for the taxable year 2020.