Opinion
31951-21S
07-20-2023
NELAB DELERY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Patrick J. Urda Judge
This case was stricken from the Court's January 23, 2023, San Francisco, California trial session and jurisdiction was retained by the undersigned. The parties had previously reached a basis for settlement and filed a joint stipulation of settled issues on January 18, 2023.
On June 5, 2023, the Commissioner filed a motion for entry of decision moving the Court to enter a decision consistent with the parties' stipulation of settled issues previously filed because petitioner Nelab Delery has not signed the proposed stipulated decision and has otherwise been unresponsive to the Commissioner's communication attempts by telephone and email. The Court issued an Order on June 7, 2023, directing Ms. Delery to file a response to the Commissioner's motion for entry of decision by July 5, 2023. To date, Ms. Delery has not filed any such response. Upon due consideration and for cause, it is
ORDERED that the Commissioner's motion for entry of decision is granted. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from Nelab Delery for the taxable year 2020 in the amount of $2,327.00 and that there is an overpayment in income tax for the taxable year 2020 in the amount of $5,731.15, which amount was paid on April 15, 2021, before the mailing of the notice of deficiency as provided by I.R.C. § 6512(b)(3)(C); and
That there is no penalty due from petitioner for the taxable year 2020 under the provisions of I.R.C. § 6662(a).