Opinion
27387-21S
04-25-2023
SARA L. BENN & JONATHAN M. THIBAULT, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Eunkyong Choi Special Trial Judge
Pending before the Court is respondent's Motion for Entry of Decision, filed February 16, 2023. Respondent requests that the Court enter a decision pursuant to the parties' Stipulation of Settled Issues, filed December 29, 2022, and the computations attached as Exhibit C to respondent's Motion to Dismiss for Lack of Prosecution as to Petitioner Jonathan M. Thibault, filed December 29, 2022. Respondent asserts that the instant motion is necessary because petitioner Sara L. Benn has become unresponsive, causing respondent to be unable to file a Stipulation of Settlement as the Court ordered on February 15, 2023. Petitioner Sara L. Benn has not complied with the Court's Order, filed March 10, 2023, directing her to file a response to respondent's Motion for Entry of Decision by April 10, 2023.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion for Entry of Decision, filed February 16, 2023, is granted. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for taxable year 2019 in the amount of $20,409.00; and
That there is no penalty under section 6662(a) due from petitioners for taxable year 2019.