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Faulkner v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 9867-22 (U.S.T.C. Mar. 17, 2023)

Opinion

9867-22

03-17-2023

BARBARA C. FAULKNER, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Joseph Robert Goeke, Judge.

Pending before the Court is respondent's Motion for Entry of Decision, filed March 8, 2023. By Order served March 10, 2023, the Court directed respondent on or before March 16, 2023, to file with the Court a report including any contact information for petitioner's heir(s). On March 13, 2023, respondent filed with the Court a Response informing the Court that petitioner's daughter had no objection to respondent's motion and that respondent was unaware of any other potential heirs. Upon due consideration of the foregoing, it is

ORDERED that in addition to the usual service upon the parties, the Clerk of the Court shall serve a copy of this Order on petitioner's daughter listed at paragraph 1 in respondent's above-referenced response. It is further

ORDERED that respondent's Motion for Entry of Decision, filed March 8, 2023, is granted. It is further

ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, the petitioner for the taxable year 2019; and

That there is no penalty due from the petitioner for the taxable year 2019 under the provisions of I.R.C. § 6662(a).


Summaries of

Faulkner v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 9867-22 (U.S.T.C. Mar. 17, 2023)
Case details for

Faulkner v. Comm'r of Internal Revenue

Case Details

Full title:BARBARA C. FAULKNER, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 17, 2023

Citations

No. 9867-22 (U.S.T.C. Mar. 17, 2023)