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Woerner v. Comm'r of Internal Revenue

United States Tax Court
Mar 1, 2023
No. 25806-21 (U.S.T.C. Mar. 1, 2023)

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).


Summaries of

Woerner v. Comm'r of Internal Revenue

United States Tax Court
Mar 1, 2023
No. 25806-21 (U.S.T.C. Mar. 1, 2023)
Case details for

Woerner v. Comm'r of Internal Revenue

Case Details

Full title:PAUL A. WOERNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 1, 2023

Citations

No. 25806-21 (U.S.T.C. Mar. 1, 2023)