Opinion
24843-21
11-29-2022
KEVIN SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Maurice B. Foley, Judge.
This case was called from the trial calendar on November 14, 2022, in Dallas, Texas. On November 15, 2022, the Court filed respondent's Motion for Entry of Decision asking the Court to enter a decision in this case pursuant to the agreement of the parties in accordance with the attached decision document, attached as Exhibit A to respondent's motion. Petitioner has no objection to the motion.
Upon due consideration of the foregoing, and in accordance with the decision attached as Exhibit A to respondent's motion, it is
ORDERED that respondent's Motion for Entry of Decision, filed November 15, 2022, is granted. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from petitioner relating to 2020, and that there is an overpayment in income tax relating to 2020 in the amount of $5,819.00, which amount was paid on April 15, 2021, and for which amount a claim for refund could have been filed, under the provisions of I.R.C. section 6511(b)(2), on June 21, 2021, the date of the mailing of the notice of deficiency; and
That there is no penalty due from petitioner under the provisions of I.R.C. section 6676(a) relating to 2020. It is further
ORDERED that respondent's Motion for Entry of Decision, filed October 24, 2022, is hereby stricken from the Court's record in this case.