Opinion
5558-20S
12-01-2021
Jorge Aguirre & Maricela Jimenez, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER AND DECISION
Diana L. Leyden Special Trial Judge.
This case was calendared for trial at the June 7, 2021, San Francisco, California, Trial Session of the Court. The Court directed the parties, on or before August 10, 2021, to submit stipulated decision documents. On August 16, 2021, the parties filed a Proposed Stipulated Decision. Due to a clerical error the Proposed Stipulated Decision was stricken from the record. By Order served on November 10, 2021, the Court directed the parties, on or before November 29, 2021, to file a revised Proposed Stipulated Decision.
On November 29, 2021, respondent filed a Motion For Entry Of Decision (motion) requesting that the Court enter a decision in this case pursuant to the agreement of the parties and in accordance with the proposed decision document attached as Exhibit A, which reflects a deficiency in income tax due from petitioners for the taxable years 2014, 2015 and 2016 in the amounts of $2,112.00, $3,874.00, and $5,447.00, respectively, there is due from petitioners for the taxable years 2014, 2015, and 2016 an addition to tax under the provisions of I.R.C. section 6651(a)(1) in the amounts of $645.75, $1,658.00 and $1,941.50, respectively, and there is not any accuracy-related penalty due from petitioners for the taxable years 2014, 2015, and 2016 under the provisions of I.R.C. section 6662(a). The motion further indicates that respondent made many attempts to contact petitioners by phone and emails to sign the revised decision document. Petitioners had previously signed and agreed to the terms of this decision document. Upon due consideration, it is ORDERED that respondent's Motion for Entry of Decision, November 29, 2021, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2014 in the amount of $2,112.00;
That there is a deficiency in income tax due from the petitioners for the taxable year 2015 in the amount of $3,874.00;
That there is a deficiency in income tax due from the petitioners for the taxable year 2016 in the amount of $5,447.00;
That there is an addition to tax due from the petitioners for the taxable year 2014under the provisions of I.R.C. section 6651(a)(1) in the amount of $645.75;
That there is an addition to tax due from the petitioners for the taxable year 2015under the provisions of I.R.C. section 6651(a)(1) in the amount of $1,658.00;
That there is an addition to tax due from the petitioners for the taxable year 2016under the provisions of I.R.C. section 6651(a)(1) in the amount of $1,941.50; and
That there is not any accuracy-related penalty due from the petitioners for the taxable years 2014, 2015, and 2016 under the provisions of I.R.C. section 6662(a).