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Diaz v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2022
No. 2241-21S (U.S.T.C. Aug. 11, 2022)

Opinion

2241-21S

08-11-2022

VELKIN DIAZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Adam B. Landy Special Trial Judge

This case was calendared for trial at the Court's February 7, 2022, Tampa, Florida remote trial session. On July 1, 2022, respondent filed a Motion for Entry of Decision. This motion asked the Court to enter a decision reflecting no deficiency due from petitioner, but an overpayment due to petitioner for taxable year 2018. The motion also stated that petitioner's views were unknown. By Order dated July 6, 2022, the Court requested petitioner to respond to respondent's motion no later than August 5, 2022. Petitioner failed to respond.

Upon due consideration of respondent's motion and for cause, it is

ORDERED that respondent's Motion for Entry of Decision, filed July 1, 2022, is granted. It is further

ORDERED that, in addition to regular service on the parties, the Clerk of the Court shall serve this Order and Decision on petitioner at the addresses listed on the Certificate of Service attached to respondent's Motion for Entry of Decision. It is further

ORDERED AND DECIDED: That there is no deficiency in income tax due from petitioner for the taxable year 2018 and that there is an overpayment in income tax for the taxable year 2018 in the amount of $6,042.00 which was paid on April 15, 2019, and for which amount a claim for refund was filed on April 15, 2019, which was within the period provided by I.R.C. § 6511(b)(2), and which claim had not been disallowed before the date of the mailing of the notice of deficiency.


Summaries of

Diaz v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2022
No. 2241-21S (U.S.T.C. Aug. 11, 2022)
Case details for

Diaz v. Comm'r of Internal Revenue

Case Details

Full title:VELKIN DIAZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 11, 2022

Citations

No. 2241-21S (U.S.T.C. Aug. 11, 2022)