Opinion
22171-22S
04-26-2024
WASIN TORRES KARRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy Special Trial Judge.
On April 4, 2024, the Commissioner filed a Motion for Entry of Decision (Motion). This Motion asks the Court to enter a decision reflecting no deficiency or penalty, pursuant to section 6662, due from Mr. Karry for the year at issue. The Court subsequently issued an Order directing Mr. Karry to file an objection to the Motion by April 23, 2024. To date, no objection has been filed by Mr. Karry. Also, Mr. Karry has not responded to the Court's numerous attempts to reach him by telephone or electronic mail for a conference call to discuss the pending motion.
Statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times.
Upon due consideration of the Commissioner's Motion and for cause, it is
ORDERED that the Commissioner's Motion for Entry of Decision, filed April 4, 2024, is granted. It is further
ORDERED AND DECIDED: That there is no deficiency in income tax due from, nor overpayment due to, Mr. Karry for the taxable year 2021; and
That there is no penalty under I.R.C. § 6662(a) due from Mr. Karry for taxable year 2021.