Opinion
1094-22
03-03-2023
MONICA ANN MCCORKLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Alina I. Marshall Judge
This case was called from the Richmond, Virginia remote trial calendar on November 14, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. On December 16, 2022, respondent filed a Motion for Entry of Decision. On December 22, 2022, the Court ordered petitioner to file, by January 13, 2023, a response to respondent's motion. No response, however, has been filed. Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion for Entry of Decision, filed December 16, 2022, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in income tax for petitioner for taxable year 2020 in the amount of $2,336.00 and that there is an overpayment in income tax for taxable year 2020 in the amount of $4,984.00, which amount was paid on April 15, 2021 and for which amount a claim for refund was filed on April 15, 2021, 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.