Opinion
33446-21S
07-13-2023
JOHN CHRISTOPHER COLLINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Courtney D. Jones Judge
On April 28, 2023, respondent filed a Motion for Entry of Decision. In the motion, respondent advised that attempts to contact petitioner were unsuccessful and that petitioner's views on the motion are unknown. By Order served May 1, 2023, the Court directed petitioner to file an objection or response to the motion by May 31, 2023. Petitioner was warned that failure to respond to the Court's Order would likely result in the granting of respondent's motion and entry of decision as set forth at Exhibit B therein. To this date, the Court has not received a response to its Order, objection to respondent's Motion for Entry of Decision, returned mail, or any other correspondence from petitioner.
Upon due consideration, it is
ORDERED that respondent's Motion for Entry of Decision, filed April 28, 2023, 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; and
That there is no penalty due from the petitioner for the taxable year 2020 under the provisions of I.R.C. § 6662(a).