Opinion
26258-22S
10-26-2023
JONATHAN ALFRED MERCIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
David Gustafson, Judge
This case was called from the calendar for the trial session of the Court at Columbia, South Carolina, on October 23, 2023. There was no appearance on or behalf of the petitioner. Counsel for respondent appeared and were heard.
On September 29, 2023, the Commissioner filed a motion for entry of decision (Doc. 12), which reported that petitioners continued to fail to communicate and moved that the Court enter a decision in this, which was alleged to be consistent with the basis of settlement reached by the parties. By order of October 3, 2023, the court ordered petitioners to file a response to the Commissioner's motion by October 16, 2023, and to appear at the upcoming trial session in Columbia, so that the Court could hear the parties' arguments on the Commissioner's motion. As of this date, the Court has not received a response from petitioners. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Commissioner's motion for entry of decision is granted, and it is further
ORDERED AND DECIDED that there is a statutory deficiency in income tax due from petitioner for the taxable year 2020 in the amount of $1,352.00, and that there is an overpayment in income tax due to petitioner for the taxable year 2020 in the amount of $544.00, which amount was paid on April 15, 2021, and for which amount a claim for refund could have been filed under the provisions of I.R.C. § 6511(b)(2) on August 22, 2022, the date of the mailing of the notice of deficiency; and
That there is no penalty due from petitioner for the taxable year 2020, under the provisions of I.R.C. § 6662(a).