Opinion
10955-20S
06-21-2021
Christopher Brent Elton Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Peter J. Panuthos Special Trial Judge
On May 24, 2021 respondent filed a Motion for Entry of Decision. This case was called from the calendar at the Shreveport, Louisiana Trial Session on June 17, 2021, which was conducted remotely. There was no appearance by or on behalf of petitioner. Respondent's counsel appeared and was heard. Upon due consideration, and for cause appearing more fully in the transcript of the proceedings, it is
ORDERED that respondent's Motion for Entry of Decision, filed May 24, 2021, is granted. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioner for the taxable year 2013. It is further
ORDERED AND DECIDED that there are no additions to tax due from petitioner for the taxable year 2013 under the provisions of I.R.C. section 6651(a)(1). It is further
ORDERED AND DECIDED that there are no additions to tax due from petitioner for the taxable year 2013 under the provisions of I.R.C. section 6651(a)(2).