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Freedman v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2022
No. 14937-20S (U.S.T.C. Aug. 11, 2022)

Opinion

14937-20S

08-11-2022

PHILIP D. FREEDMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Adam B. Landy, Special Trial Judge.

Pending before the Court are petitioner's Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not Be Accepted as Established Pursuant to Rule 91(f), filed January 31, 2022, petitioner's Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected, filed March 7, 2022, and petitioner's Motion for Entry of Decision, filed July 7, 2022.

On August 5, 2022, respondent objected to the Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not Be Accepted as Established Pursuant to Rule 91(f) because the motion was premature because the Court has not issued a Notice Setting Case for Trial. Respondent also objected to the Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected because he has not assessed the amount shown on the Notice of Deficiency or sought collection of the proposed deficiency and accuracy-related penalty for taxable year 2017. Notably, respondent stated that he did not object to the Court granting petitioner's Motion for Entry of Decision.

Upon due consideration of petitioner's motions, respondent's response, and for cause, it is

ORDERED that petitioner's Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not Be Accepted as Established Pursuant to Rule 91(f), filed January 31, 2022, and petitioner's Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected, filed March 7, 2022, are denied as moot. It is further

ORDERED that petitioner's Motion for Entry of Decision, filed July 7, 2022, 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 $8,689.82, which amount was paid on August 5, 2019, and for which amount a claim for refund could have been filed, under the provisions of I.R.C. § 6511(b)(2), on October 5, 2020, the date of the mailing of the notice of deficiency; and

That there is no penalty due from petitioner for the taxable year 2017 under the provisions of I.R.C. § 6662(a).


Summaries of

Freedman v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2022
No. 14937-20S (U.S.T.C. Aug. 11, 2022)
Case details for

Freedman v. Comm'r of Internal Revenue

Case Details

Full title:PHILIP D. FREEDMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 11, 2022

Citations

No. 14937-20S (U.S.T.C. Aug. 11, 2022)