Opinion
33778-21
07-20-2023
FUMIKO MOREY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Joseph W. Nega Judge
Upon due consideration of petitioner's Motion to Amend Order, filed July 14, 2023, pursuant to the stipulation of the parties in this case, filed February 13, 2023, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is
ORDERED that the above-referenced motion is granted in that the Stipulated Decision entered February 16, 2023, is hereby vacated and set aside, and is denied in all other respects. It is further
ORDERED and DECIDED that petitioner is not entitled to relief under I.R.C. § 6015(b), (c), or (f) for her income tax liability for the taxable year 2013;
That there is no income tax due from the petitioner for the taxable year 2014, after application of I.R.C. § 6015(f);
That there is no addition to tax due from the petitioner for the taxable year 2014, pursuant to the provisions of I.R.C. § 6651(a)(1), after application of I.R.C. § 6015(f);
That there is no addition to tax due from the petitioner for the taxable year 2014, pursuant to the provisions of I.R.C. § 6651(a)(2), after application of I.R.C. § 6015(f);
That there is no addition to tax due from the petitioner for the taxable year 2014, pursuant to the provisions of I.R.C. § 6654, after application of I.R.C. § 6015(f); and
That there is an overpayment in income tax for the taxable year 2014, consisting of a payment in the amount of $748.00, for which a Form 8857 (which was treated as a claim for refund) was filed on December 29, 2020, and which was paid within the period provided by I.R.C. § 6511(b)(2).