Opinion
25309-18S
05-30-2024
PATRICIA S. CHAPPELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Elizabeth A. Copeland, Judge
Pursuant to the opinion of the Court filed March 11, 2024, and incorporating herein the facts recited in the Respondent's computation as the findings of the Court, it is
ORDERED AND DECIDED: That there is no deficiency in income tax due from Petitioner for the taxable year 2015 and that there is an overpayment in income tax due to Petitioner for taxable year 2015 in the amount of $336.00, which amount was paid on April 15, 2016, and for which amount a claim for refund could have been filed under the provisions of I.R.C. § 6511(b)(2) and § 6512(b)(3)(B) on September 28, 2018, the date of the mailing of the Notice of Deficiency;
That there is no penalty due from Petitioner for the taxable year 2015 under the provisions of I.R.C. § 6662(a).