Opinion
32797-21S
06-29-2023
IAN MATOVU SENDI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Ronald L. Buch, Judge
This case is calendared for trial at the Court's September 18, 2023, St. Paul, Minnesota trial session. On June 1, 2023, the Commissioner filed a Motion for Entry of Decision and the Court ordered that Mr. Sendi respond to the motion by June 23, 2023. As of this date, no response has been received from Mr. Sendi. Accordingly, it is
ORDERED that the Commissioner's Motion for Entry of Decision filed June 1, 2023, is granted. It is further
ORDERED AND DECIDED: That there is no deficiency in income tax due from petitioner for the taxable year 2019 and that there is an overpayment in income tax for the taxable year 2019 in the amount of $76.00, which amount was paid on April 15, 2020, and for which amount a claim for refund was filed on April 15, 2020, which was within the period provided by I.R.C. § 6511(b)(2), and which claim had not been disallowed before the date of the mailing of the notice of deficiency; and
That there is no penalty due from petitioner for the taxable year 2019, under the provisions of I.R.C. § 6662(a).