Opinion
31131-21S
03-27-2023
BENJAMIN O. EGBE & THECLA A. EGBE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy Special Trial Judge
On February 28, 2023, the Commissioner filed a Motion for Entry of Decision. This motion asked the Court to enter a decision reflecting a deficiency, an overpayment, and no accuracy-related penalty due from petitioners for the year at issue. The motion stated that petitioners' views were unknown. By Order served March 1, 2023, the Court ordered petitioners to file a response to the motion by March 24, 2023. Petitioners failed to respond and provide their views on the Commissioner's motion.
Upon due consideration of the Commissioner's motion and for cause, it is
ORDERED that the Commissioner's Motion for Entry of Decision, filed February 28, 2023, is granted. It is further
ORDERED AND DECIDED: That there is a deficiency in income tax due from petitioners for the taxable year 2018 in the amount of $3,500.00, and that there is an overpayment in income tax due to petitioners for the taxable year 2018 in the amount of $337.00, which amount was paid after the mailing of the notice of deficiency; and
That there is no penalty due from petitioners for the taxable year 2018 under the provisions of I.R.C. § 6662(a).