Lugendo v. Comm'r of Internal Revenue

Full title: GEORGETTE LUGENDO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Feb 27, 2024

No. 2658-23S (U.S.T.C. Feb. 27, 2024)

Opinion

2658-23S

02-27-2024

GEORGETTE LUGENDO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Diana L. Leyden Special Trial Judge

ORDER AND DECISION

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.

On January 30, 2024, the Court directed petitioner to file a response to respondent's motion by February 20, 2024, and indicate whether petitioner objects to the motion, and that failure to comply with the Order may result in the granting of respondent's motion. Petitioner has not filed a response.

Upon due consideration and for cause, it is

ORDERED that respondent's Motion for Entry of Decision, filed January 26, 2024, is granted. It is further

ORDERED AND DECIDED that there is not any deficiency in federal income tax due from petitioner for the taxable year 2021, and that there is an overpayment in income tax due to petitioner for taxable year 2021 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 under I.R.C. § 6662(a) due from petitioner for taxable year 2021.