Opinion
6926-21S
10-25-2022
FELIPE ANTONIO SERRANO, 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 motion for entry of decision, filed June 24, 2022, and heard on October 17, 2022, when the case was called from the calendar for trial in Los Angeles, California. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioner.
Premises considered, for the reasons set forth in respondent's motion, and incorporating facts set forth in the motion as findings of the Court, it is
ORDERED that respondent's motion is granted. It is further
ORDERED and DECIDED: That for 2018, there is a $2,500 deficiency in petitioner's federal income tax, and there is a $212.07 overpayment in federal income tax, which amount was paid after the mailing of the notice of deficiency.