Opinion
5550-23
04-24-2024
IRAIMA DIAZ QUINONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Maurice B. Foley Judge
This case was called and recalled from the calendar of the Court's Miami, Florida trial session on April 22, 2024. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. On March 29, 2024, the Court filed respondent's Motion to Dismiss for Lack of Prosecution. At recall, the Court directed respondent to file a Motion for Entry of Decision with the unsigned stipulated decision document in lieu of the Motion to Dismiss for Lack of Prosecution. On April 23, 2024, the Court filed respondent's Motion for Entry of Decision. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, and in accordance with the decision attached as Exhibit A to respondent's Motion for Entry of Decision, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed March 29, 2024, is denied. It is further
ORDERED that respondent's Motion for Entry of Decision, filed April 23, 2024, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2020 in the amount of $179.00, and that there is an overpayment in income tax due to petitioner for taxable year 2020 in the amount of $434.00, of which amount $277.00 was paid after the mailing of the notice of deficiency; and $157.00 was paid on April 15, 2021, for which a claim for refund could have been filed under the provisions of I.R.C. § 6511(b)(2), on January 3, 2023, the date of the mailing of the notice of deficiency; and
That there is no penalty due from petitioner for taxable year 2020, under the provisions of I.R.C. § 6662(a).