Opinion
2343-20S
06-11-2021
Vinico Tarran McMillan Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
L. Paige Marvel Judge
This case was called from the calendar of the Court for a remote trial on March 29, 2021, in Washington, DC. At the recall of this case on March 29, 2021, the parties stated that they had reached a basis for settlement. Respondent's counsel read into the record the parties' agreement that there is a deficiency in Federal income tax of $5,000 due from petitioner for the tax year 2017, and that there is $0 penalty under I.R.C. section 6662(a) due from petitioner for the tax year 2017. The undersigned retained jurisdiction of this case, and the parties were directed to submit to the Court a proposed stipulated decision by May 13, 2021. On May 13, 2021, respondent filed a Motion for Entry of Decision. The Court directed petitioner to file a response to respondent's motion by June 4, 2021. Petitioner did not file a response. The Court will enter a decision in this case pursuant to respondent's Motion for Entry of Decision and in accordance with the proposed decision attached as Exhibit A to respondent's motion. Accordingly, it is
ORDERED that respondent's Motion for Entry of Decision, filed May 13, 2021, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in Federal income tax of $5,000 due from petitioner for the taxable year 2017. It is further
ORDERED AND DECIDED that there is a $0 penalty under I.R.C. section 6662(a) due from petitioner for the tax year 2017.