Opinion
8144-22S
07-07-2023
ANA MARIA PEREZ DE FERNANDEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Diana L. Leyden Special Trial Judge
On May 30, 2023, respondent filed a Motion for Entry of Decision (motion), requesting that the Court enter a decision in this case in accordance with the proposed decision document attached thereto as Exhibit A, which reflects that there is not any deficiency in federal income tax due from, nor overpayment due to, petitioner for tax year 2019. Respondent noted in his motion that on June 13, 2022, petitioner was issued a refund of $6,795.02, which included credit interest of $453.02. Respondent sent petitioner settlement documents to sign reflecting that there is not any deficiency in federal income tax due from, nor overpayment due to, petitioner for tax year 2019 on June 27, 2022, and December 27, 2022. Petitioner responded with a signed copy of the decision document on January 4, 2023, but crossed out her middle name "Maria" and wrote on the decision document and in a letter to respondent that her middle name was "Mercedes" not "Maria". Both the letter and the signed copy of the decision document were attached to respondent's motion as Exhibit B. Respondent informed petitioner that she would have to notify the Court in writing of any changes to her name and address. To date, petitioner has not notified the Court of any change in her name or address.
On June 5, 2023, the Court directed petitioner to file a response to respondent's motion by June 26, 2023, and indicate whether petitioner objects to the motion, and that failure to comply with the Order may result in the granting of respondent's motion. Petitioner has not filed a response and petitioner's views on the granting of respondent's motion are unknown. Upon due consideration and for cause, it is
ORDERED that respondent's Motion for Entry of Decision, filed May 30, 2023, is granted. It is further
ORDERED AND DECIDED that there is not any deficiency in federal income tax due from, nor overpayment due to, petitioner for tax year 2019.