Opinion
2658-23S
01-30-2024
GEORGETTE LUGENDO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
On January 26, 2024, respondent filed a Motion for Entry of Decision (motion), requesting that the Court enter a decision in this case pursuant to the agreement of the parties and in accordance with the attached decision document as Exhibit A, which reflects that there is no deficiency in federal income tax, that there is an overpayment in income tax due to petitioner in the amount of $4,462.00, which amount was paid on April 15, 2022, and for which amount a claim for refund was filed on April 15, 2022, 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 and that there is not any accuracy-related penalty due from petitioner for the taxable year 2021. Petitioner's views on the granting of this motion are unknown.
Upon due consideration, it is
ORDERED that, on or before February 20, 2024, petitioner shall file a response to respondent's Motion for Entry of Decision and indicate whether petitioner objects to the motion. Failure to comply with this Order may result in the granting of respondent's motion for entry of decision.