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.