Opinion
18112-22
12-11-2023
JASON C. BURTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Emin Toro, Judge
This case was calendared for trial during the Court's October 10, 2023, San Francisco, California, trial session. On September 15, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Taxable Years 2017, 2018, and 2020 on the grounds that no Statutory Notice of Deficiency has been issued to petitioner with respect to the taxable years 2017, 2018, and 2020, nor has respondent made any other determination with respect to petitioner's taxable years 2017, 2018, and 2020 that would confer jurisdiction on this Court.
On September 29, 2023, the Court held a conference call with the parties to discuss, among other things, respondent's pending Motion. As discussed during the conference call and agreed to by the parties, the Court granted respondent's Motion and the case was stricken from the October 10, 2023, San Francisco, California, trial session. The parties were directed to file on or before November 9, 2023, either a joint report describing the status of the case or a stipulated decision document.
On November 9, 2023, respondent filed a Status Report (Doc. 16) informing the Court that on October 4, 2023, a decision document was mailed to petitioner and that petitioner had not returned a signed copy. By Order served November 14, 2023, the parties were directed to file on or before December 13, 2023, either a joint status report, a stipulated decision document, or any appropriate motion.
On November 27, 2023, respondent filed a Motion for Entry of Decision (Doc. 18) requesting that the Court enter a decision in this case which reflects there is no deficiency and no I.R.C. § 6662 penalty due from petitioner for the taxable year 2019.
Seeing no reason to delay action on the Motion, we will grant respondent's Motion. For the reasons discussed in respondent's Motion for Entry of Decision, it is hereby
ORDERED that respondent's Motion for Entry of Decision (Doc. 18) filed November 27, 2023, 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 2019; and
That there is no penalty due from petitioner for the taxable year 2019 under the provisions of I.R.C. § 6662(a).