Opinion
26795-21S
02-27-2023
TERESA GENELL MACEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Elizabeth Crewson Paris Judge
On February 24, 2023, docket entry 17, respondent filed with the Court a Motion for Entry of Decision which requests that the Court enter a decision in this case pursuant to the agreement of the parties, and that respondent is conceding this case in full, and in accordance with the proposed decision document which respondent attached thereto as Exhibit A, which reflects no deficiency in tax due from petitioner for the taxable year 2016 after application of I.R.C. § 6015(b).
Respondent's Motion indicates that respondent mailed petitioner, on two separate occasions, a copy of the proposed decision document, and to date, respondent has not received a signed decision document back from petitioner. Additionally, respondent was unable to obtain petitioner's views on the granting of this motion.
After due consideration, and for cause, it is
ORDERED that respondent's Motion for Entry of Decision, filed February 24, 2023, docket entry 17, is granted. It is further
ORDERED AND DECIDED that there is no income tax due from petitioner for the taxable year 2016 after application of I.R.C. § 6015 (b); and
That there is no overpayment in income tax due to petitioner for the taxable year 2016.