Opinion
25065-21
06-14-2024
CHRISTOPHER W. LOGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Emin Toro, Judge
This case was calendared for trial during the Court's October 10, 2023, San Francisco, California, trial session. On September 19, 2023, respondent filed a Status Report (Doc. 14) informing the Court that the parties had reached a basis for settlement in this case. Later on September 19, 2023, the parties filed a Stipulation of Settled Issues (Doc. 15). By Order served September 25, 2023, among other things, this case was stricken from the Court's October 10, 2023, San Francisco, California, trial session and the undersigned judge retained jurisdiction.
On April 26, 2024, respondent filed a Motion for Entry of Decision (Doc. 25) requesting that the Court enter a decision in accordance with a Proposed Decision attached to respondent's Motion as "Exhibit B." By Order served May 1, 2024, petitioner was directed to file on or before May 31, 2024, a response to respondent's Motion. As of the date of this Order no response has been received from or on behalf of petitioner.
Seeing no reason to delay action on the Motion, we will grant respondent's Motion. For the reasons discussed in respondent's Motion for Entry of Decision, it is hereby
ORDERED that respondent's Motion for Entry of Decision (Doc. 25) filed April 26, 2024, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2015 in the amount of $45,247.00;
That there is an addition to tax due from petitioner for the taxable year 2015, under the provisions of I.R.C. § 6651(a)(1), in the amount of $1,311.75; and
That there is no addition to tax due from petitioner for the taxable year 2015, under the provisions of I.R.C. § 6654.