Opinion
21491-21
11-14-2022
LINWOOD BRANCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Courtney D. Jones Judge
This case is before the Court on respondent's Motion for Entry of Decision, which the Court will grant.
On April 15, 2022, respondent filed a Status Report (Doc. 7) to inform the Court that the parties had reached a basis for settlement of this case. Subsequently, this case was stricken from trial at the session of the Court scheduled to commence on September 19, 2022, in New York City, New York. The undersigned retained jurisdiction of this case and directed the parties to file a proposed stipulated decision on or before September 29, 2022.
On September 26, 2022, respondent filed a Motion for Entry of Decision (Doc. 9). On October 3, 2022, the Court served an order directing petitioner to file a response or objection to respondent's motion on or before November 2, 2022. As of this date no response has been filed. The Court deems petitioner's nonresponse to its Order as consent to respondent's motion.
Upon due consideration, it is
ORDERED that respondent's Motion for Entry of Decision, filed September 26, 2022, 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 2017.