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).