Opinion
37157-21
03-28-2023
JACOB THILTGEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Ronald L. Buch Judge
This case was called from the calendar at the Court's March 27, 2023, St. Paul, Minnesota trial session for hearing on the Commissioner's Motion for Entry of Decision filed March 3, 2023. There was no appearance by or on behalf of Mr. Thiltgen. Counsel for the Commissioner appeared and was heard. After due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Commissioner's Motion for Entry of Decision filed March 3, 2023, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2019 in the amount of $19,809.00; and that there is no penalty due from petitioner for the taxable year 2019, under the provisions of I.R.C. section 6662(a).