Opinion
22042-22
01-11-2024
JONATHAN BECKER SINGER & ANGELA JENNIFER SINGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Cary Douglas Pugh, Judge
This case was set for trial at the Court's December 11, 2023, Portland, Oregon trial session. On September 18, 2023, respondent filed a Motion for Entry of Decision. On September 25, 2023, we directed petitioners to file a response by October 19, 2023. We warned petitioners that failure to respond may result in the Court granting respondent's Motion for Entry of Decision. Petitioners did not respond by the due date and this case was called from the calendar in Portland, Oregon on December 11, 2023. Respondent and petitioner, Jonathan Becker Singer, appeared and were heard.
Respondent's Motion for Entry of Decision was taken under advisement and the parties were directed to file stipulated decision documents by January 10, 2023. On January 8, 2024, respondent filed a Status Report advising that petitioners were not communicating with respondent. Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion for Entry of Decision, filed September 18, 2023, is granted. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from petitioners for taxable year 2020 and that there is an overpayment in income tax due to petitioners for taxable year 2020 in the amount of $9,137.00, which amount was paid on April 15, 2021 and for which amount a claim for refund was filed on April 15, 2021, 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 in respect of which a timely suit for refund could have been commenced as of that date.