Opinion
24132-21S
03-09-2023
SCOTT MICHAEL WILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the March 20, 2023, Cincinnati, Ohio, remote Trial Session of the Court.
On March 6, 2022, respondent filed a Motion for Entry of Decision (motion), requesting that the Court enter a decision in this case in accordance with the proposed decision document attached as Exhibit A, which reflects that there is no deficiency in income tax and no penalty under section 6662(a) due from petitioner for the taxable year 2020. On January 30, 2023, respondent mailed petitioner the proposed decision document, along with a letter requesting the return of the decision document within fourteen days. Respondent has made several attempts to contact petitioner, but petitioner has been unresponsive. As of the date of this motion, respondent has not received a signed decision from petitioner. Petitioner's views on the granting of this motion are unknown. The Court attempted to contact petitioner to schedule a conference call, but petitioner did not return the call. Upon due consideration, it is
ORDERED that respondent's Motion for Entry of Decision, filed March 6, 2023, is granted. It is further
ORDERED AND DECIDED that there is not any deficiency in Federal income tax due from petitioner for the taxable year 2020; and
That there is not any accuracy-related penalty due from petitioner for the taxable year 2020, under the provisions of section 6662(a).