Opinion
8468-20S
10-12-2021
Michael A. Rukavina Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Diana L. Leyden Special Trial Judge
On October 1, 2021, respondent filed a Motion For Entry Of Decision (motion) requesting that the Court enter a decision in this case pursuant to the agreement of the parties and in accordance with the proposed decision document attached to the motion as Exhibit A, which reflects that there is not any deficiency in income tax nor additions to tax under sections 6651(a)(1) and 6651(a)(2), due from petitioner for the taxable year 2014. Petitioner's views on the granting of this motion are unknown.
This case was called from the calendar at the Remote Trial Session of the Court for Cleveland, Ohio on October 4, 2021. There was not any appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. After due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion for Entry of Decision, filed October 1, 2021, is granted. It is further
ORDERED AND DECIDED that there is not any deficiency in income tax due from petitioner for the taxable year 2014;
That there is not any addition to tax due from petitioner for the taxable year 2014, under the provisions of I.R.C. § 6651(a)(1); and
That there is not any addition to tax due from petitioner for the taxable year 2014, under the provisions of I.R.C. § 6651(a)(2).
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