Opinion
12824-22S
02-21-2023
JOSE ANGEL GONZALEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
This case for the redetermination of a deficiency, set for trial in Houston, Texas, on February 13, 2023, is before the Court on respondent's motion for entry of decision filed after the case was called from the calendar for trial on that day and there was no appearance by or on behalf of petitioner. Taking into account the representations made by counsel for respondent when the case was called for trial, for the reasons set forth in respondent's motion, and finding as facts the facts relied upon by respondent in support of the motion, it is
ORDERED that respondent's motion is granted. It is further
ORDERED and DECIDED that for 2020, there is no deficiency in petitioner's federal income tax, and that there is an overpayment in income tax in the amount of $6,744, which amount was paid on April 15, 2021, and for which amount a claim for refund was filed on April 15, 2021, 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.