TAX COURT OPINION

Case: Luis J. Alonzo
Docket Number: 23808-13S
Judge: Carluzzo
Opinion Type: bench
Filed: 05/13/2015
Pages: 5

UNITED STATES TAX COURT WASHINGTON, DC 20217 LUIS J. ALONZO, Petitioner(s), v. ) ) ) CZ ) Docket No. 23808-13S COMMISSIONER OF INTERNAL REVENUE, Respondent. ) ) ) ORDER Pursuant to the determination of the Court as set forth in its bench opinion rendered on May 1, 2015, it is ORDERED that the Clerk of the Court shall transmit herewith to petitioner and to respondent a copy of the pages of the transcript of the trial in the above case before Special Trial Judge Lewis R. Carluzzo at Miami, Florida, containing his oral findings of fact and opinion rendered at the trail session at which the case was heard. In accordance with the oral findings of fact and opinion, decision will be entered for respondent. (Signed) Lewis R. Carluzzo Special Trial Judge Dated: Washington, D.C. May 13, 2015 SERVED May 14 2015 Capital Reporting Company Bench Opinion by Special Trial Judge Lewis Carluzzo 3 May 1, 2015 Luis J. Alonzo v. Commissioner Docket No. 23808-13S THE COURT: The Court has decided to render oral findings of fact and opinion in this case and the following represents the Court's oral findings of fact and opinion (bench opinion). Unless otherwise noted section references made in this bench opinion are to the Internal Revenue Code of 1986, as amended, in effect for the relevant periods, and Rule references are to the Tax Court Rules of Practice and Procedure. This bench opinion is made pursuant to the authority granted by section 7459(b) and Rule 152. This proceeding for the redetermination of a deficiency is a small tax case subject to the provisions of section 7463 and Rules 170 through 175. Pursuant to section 7463(b) the decision entered in this case shall not be treated as precedent for any other case. Except as provided in Rule 152(c), this bench opinion shall not be cited as authority. Brian Pfiefer appeared on behalf of respondent. Petitioner failed to appear on the return 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 866.488.DEPO www.Capita1ReportingCompany.com Capital Reporting Company 4 1 2 3 date of an Order to Show Cause issued February 18, 2015 in response to respondent's Rule 91(f) motion. The Order to Show Cause will be made absolute and the 4 matters covered in respondent's motion are deemed 5 6 7 8 established for purposes of this case. In a notice of deficiency dated July 22, 2013 (notice), respondent determined a deficiency in, and imposed additions to tax with respect to 9 petitioner's 2010 Federal income tax. The deficiency 10 11 12 13 14 15 16 17 18 determined in the notice takes into account income reported to respondent by third parties, a personal exemption deduction and the standard deduction applicable to a single individual. In the petition, petitioner claims entitlement to itemized deductions not otherwise allowed in the notice. Petitioner's income for 2010 obligated him to file a Federal income tax return, but he did not do so. A taxpayer's election to itemize deductions 19 must be made on the taxpayer's return, see section 20 21 22 23 24 25 63(e) (2), and petitioner's failure to file a 2010 Federal income tax return now precludes him from claiming entitlement to itemized deductions in lieu of the standard deduction allowed in the notice. See Jahn v. Commissioner, T.C. Memo. 2008-141, aff'd 431 Fed. Appx. 210 (3" Cir. 2011). 866.488.DEPO www.CapitalReportingCompany.com Capital Reporting Company 5 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Because petitioner alleges no other errors to the adjustments made in the notice, any issues that could arise from those adjustments are deemed conceded. See Rule 34(b)(4); Swain v. Commissioner, 118 T.C. 358 (2002). In closing we think it fair to note that petitioner made an informal contact with the Court advising that he would not appear at the proceedings scheduled for April 30, 2015. According to petitioner, his failure to appear was due to an illness. Given the nature of petitioner's challenge to the deficiency here in dispute and his failure to file a 2010 return, we expect that his appearance would not have resulted or required a different result. Nevertheless, within the period prescribed in our Rules petitioner may move to vacate the decision to be entered in this case if his motion can be supported with sufficient medical documentation showing that his failure to appear was due to a 20 medical emergency. Otherwise, to reflect the foregoing, decision will be entered for respondent. This concludes the Court's bench opinion in this case. 21 22 23 24 25 866.488.DEPO www.CapitalReportingCompany.com 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Capital Reporting Company (Whereupon, at 1:57 p.m., the above- entitled matter was concluded.) 6 866.488.DEPO www.CapitalReportingCompany.com