Opinion
25806-21
03-01-2023
PAUL A. WOERNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
ALINA I. MARSHALL, JUDGE.
This case was called from the Richmond, Virginia remote trial calendar on November 14, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. On November 4, 2022, respondent filed a Motion for Entry of Decision. Respondent's motion was taken under advisement. On December 8, 2022, the Court ordered petitioner to file, by January 6, 2023, an objection to respondent's Motion for Entry of Decision. No objection, however, has been filed.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion for Entry of Decision, filed November 4, 2022, is granted. It is further
ORDERED AND DECIDED that there are no deficiencies in income tax due from, nor overpayment due to, petitioner for the taxable years 2014 and 2015, respectively; and
That there are no additions to tax due from petitioner for taxable years 2014 and 2015 under the provisions of I.R.C. section 6651(a)(1) and (2).