From Casetext: Smarter Legal Research

Reade v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 12724-21S (U.S.T.C. Mar. 24, 2023)

Opinion

12724-21S

03-24-2023

CRAIG ALLEN READE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Peter J. Panuthos, Special Trial Judge

When this case was called from the remote Tampa, Florida trial calendar on December 5, 2022, there was no appearance by or on behalf of petitioner. Respondent's counsel appeared and advised the Court that the parties had reached a basis of settlement in this matter. The Court directed that settlement documents shall be filed on or before January 5, 2023.

On January 4, 2023, respondent filed a Motion For Entry of Decision. In his motion, respondent asserts that the agreed upon decision document was sent to petitioner for his signature and that respondent has made numerous attempts to contact petitioner, however, petitioner has been non-responsive. By Order dated January 30, 2023, the Court provided petitioner an opportunity to object to respondent's above-referenced motion. No objection has been received from petitioner.

It appears to the Court that the parties intended to settle this matter and accordingly it is appropriate to enter a decision as apparently agreed to by the parties.

Upon due consideration, it is

ORDERED that respondent's Motion For Entry of Decision, filed January 4, 2023, is granted. It is further

ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2017 in the amount of $5,351.00 and that there is an overpayment in income tax for the taxable year 2017 in the amount of $2,148.48, which amount was paid on August 6, 2021, after the mailing of the notice of deficiency; and

That there is no penalty due from petitioner for the taxable year 2017, under the provisions of I.R.C. § 6662(a).


Summaries of

Reade v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 12724-21S (U.S.T.C. Mar. 24, 2023)
Case details for

Reade v. Comm'r of Internal Revenue

Case Details

Full title:CRAIG ALLEN READE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 24, 2023

Citations

No. 12724-21S (U.S.T.C. Mar. 24, 2023)