Opinion
27075-22S
02-13-2024
TERRY LEE STILLWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Peter J. Panuthos, Special Trial Judge
This case was called from the calendar at the Court's February 5, 2024, San Francisco, California trial session. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and made an oral Motion for Entry of Decision.
On October 30, 2023, petitioner filed a Motion to Dismiss on Ground of Mootness (motion to dismiss) indicating that the case had been resolved. Respondent's Status Report filed January 12, 2024, informed the Court that the parties had in fact reached a basis for settlement in this matter. On January 29, 2024, respondent filed a Response to petitioner's motion to dismiss, advising that respondent had conceded the case in full and mailed a decision document to petitioner for signature but had not yet received a signed decision.
Premises considered, it is
ORDERED that petitioner's Motion to Dismiss on Ground of Mootness, filed October 30, 2023, is denied as moot. It is further
ORDERED that respondent's oral Motion for Entry of Decision, is granted. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioner for the taxable year 2020; and
That there is no penalty due from petitioner for the taxable year 2020 under the provisions of I.R.C. § 6662(b)(2) and 6662(d).