Opinion
12379-21
02-28-2023
RAY WASHINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Patrick J. Urda, Judge.
On December 12, 2022, the Commissioner filed a motion for entry of decision, and supplemented that motion on January 13, 2023. In his motion, the Commissioner stated that petitioner's counsel had notified the Court during the Court's September 12, 2022, Atlanta, Georgia trial session, that petitioner Ray Washington had failed to provide permission to execute the proposed decision document.
The Court issued an Order directing Mr. Washington to file a response to the motion for entry of decision by February 13, 2023, and made additional service on Mr. Washington. On February 2, 2023, counsel for petitioner filed a response to our order indicating that he was still unable to communicate with Mr. Washington and has attempted to reach Mr. Washington by telephone, email, and certified mail, all of which have gone unanswered. The Court did not receive any response from Mr. Washington as of the service date of this Order. After due consideration, it is
ORDERED that the Commissioner's motion for entry of decision, as supplemented, is granted. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2016 in the amount of $20,234.00;
That there is an addition to tax due from petitioner for taxable year 2016, under the provisions of I.R.C. § 6651(a)(1) in the amount of $1,900.12;
That there is an addition to tax due from petitioner for taxable year 2016, under the provisions of I.R.C. § 6651(a)(2) in the amount of $2,111.25; and
That there is an addition to tax due from petitioner for taxable year 2016, under the provisions of I.R.C. § 6654 in the amount of $170.54.