Opinion
25874-22
07-29-2024
ROBERT DOUGLAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Patrick J. Urda Judge.
This case was heard during the Court's March 25, 2024, Boston, Massachusetts trial session and jurisdiction was retained by the undersigned.
On June 17, 2024, the Commissioner filed a motion for entry of decision requesting that the Court enter a decision in this case pursuant to the agreement of the parties as reflected in a proposed decision document attached as Exhibit A. The Court subsequently issued an Order directing petitioner Robert Douglas to file an objection, if any, to the motion for entry of decision by July 17, 2024. To date, Mr. Douglas has not filed an objection with the Court.
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 petitioner for the taxable year 2018 in the amount of $30,288;
That there is an addition to tax due from petitioner for the taxable year 2018, under the provisions of I.R.C. § 6651(a)(1), in the amount of $2,499.75;
That there is an addition to tax due from petitioner for the taxable year 2018, under the provisions of I.R.C. § 6651(a)(2), in the amount of $2,777.50; and
That there is no addition to tax due from petitioner for the taxable year 2018, under the provisions of I.R.C. § 6654.