Opinion
13387-22S
06-05-2023
SCOTT PACE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy Special Trial Judge
On April 28, 2023, the Commissioner filed a Motion for Entry of Decision. The motion stated that Mr. Pace's views regarding the motion were unknown. By Order served May 1, 2023, the Court ordered Mr. Pace to file a response to the motion by May 31, 2023. Mr. Pace failed to respond and provide his views on the Commissioner's motion.
Upon due consideration of the Commissioner's motion and for cause, it is
ORDERED that the Commissioner's Motion for Entry of Decision, filed April 28, 2023, is granted. It is further
ORDERED AND DECIDED: That there is a deficiency in income tax due from petitioner for tax year 2018 in the amount of $6,989.00; and
That there is an addition to tax due from petitioner for tax year 2018 in the amount of $1,572.23, under the provisions of I.R.C. § 6651(a)(1); and
That there is an addition to tax due from petitioner for tax year 2018, under the provisions of I.R.C. § 6651(a)(2), of 0.5% of the deficiency, commencing on the due date of petitioner's return and accruing for each month or fraction thereof during which petitioner fails to pay, not exceeding 25% in the aggregate; and
That there is an addition to tax due from petitioner for tax year 2018 in the amount of $226.61, under the provisions of I.R.C. § 6654.