Opinion
5715-22S
03-09-2023
IFEANYI G. EGBUNIKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Diana L. Leyden, Special Trial Judge.
By Order served January 10, 2023, this case was stricken from the Court's January 17, 2023, Baltimore, Maryland, Trial Session, jurisdiction was retained by the undersigned, and the parties were directed, on or before February 7, 2023, to submit stipulated decision documents.
On February 13, 2023, respondent filed a Motion for Entry of Decision (motion), requesting that the Court enter a decision in this case pursuant to the agreement of the parties and in accordance with the proposed decision document attached as Exhibit A, which reflects a deficiency due from petitioner, for the tax year 2018, in the amount of $4,866. Petitioner's views on the granting of this motion are unknown. The Court by order served February 15, 2023, directed petitioner to file a response to the motion on or before March 1, 2023. Petitioner has not responded.
Upon due consideration, it is
ORDERED that respondent's Motion for Entry of Decision filed February 13, 2023, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in Federal income tax due from petitioner for the taxable year 2018 in the amount of $4,866.