Opinion
5562-20S
03-15-2022
Raichelle Amber Payton Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
This case for the redetermination of a deficiency is before the Court on respondent's oral motion for entry of decision, made March 14, 2022, when the case was called for trial during the Los Angeles, California, trial session of the Court that began on that date. There was no appearance by or on behalf of petitioner.
Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's oral motion is granted. It is further
ORDERED that respondent's motion to dismiss for lack of prosecution, filed March 2, 2022, is denied as moot. It is further
ORDERED and DECIDED that for 2018, there is no deficiency in petitioner's Federal income tax, and petitioner's Federal income tax has not been overpaid.