Opinion
21641-19S
06-17-2021
Charles Allen Fehrenbach Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
TRAVIS A. GREAVES JUDGE
On April 23, 2021, respondent's motion for entry of decision was filed. Petitioner has not filed an objection or response to the motion despite the Court's order served on April 26, 2021. This case was called from the calendar for the remote trial session of the Court on June 14, 2021, at New York, New York. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's motion is granted. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from petitioner for the taxable year 2017 and that there is an overpayment in income tax for the taxable year 2017 in the amount of $54, which amount was paid on April 15, 2018, and for which amount a claim for refund was filed on April 15, 2018, which was within the period provided by I.R.C. § 6511(b)(2), and which claim had not been disallowed before the date of the mailing of the notice of deficiency.