Opinion
6823-22S
07-03-2023
BRADLEY HARTLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy Special Trial Judge.
On May 25, 2023, the Commissioner filed a Motion for Entry of Decision. The motion stated that Mr. Hartley's views regarding the motion were unknown. By Order served May 26, 2023, the Court ordered Mr. Hartley to file a response to the motion by June 30, 2023. Mr. Hartley failed to respond and provide his views on the Commissioner's motion.
Upon due consideration of the Commissioner's motion and for cause, it is
ORDERED that the Commissioner's Motion for Entry of Decision, filed May 25, 2023, is granted. It is further
ORDERED AND DECIDED: That there is a deficiency in income tax due from petitioner for the taxable year 2020 in the amount of $4,631.00, and that there is an overpayment in income tax for the taxable year 2020 in the amount of $7,237.00, which amount was paid on April 15, 2021, and for which amount a claim for refund was claimed on April 15, 2021, which was within the period provided by I.R.C. § 6511(b)(2), and which had not been disallowed before the date of the mailing of the notice of deficiency;
That there is no penalty due from petitioner for the taxable year 2020, under the provisions of I.R.C. § 6662(a); and
That there is no penalty due from petitioner for the taxable year 2020, under the provisions of I.R.C. § 6676.