Opinion
9745-20
08-24-2022
STEPHEN CARY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge.
Our order of June 27, 2022 (Doc. 33), resolved the principal issue in this case (i.e., petitioner Stephen Cary's receipt of IRA distributions in 2017 and his liability for the resulting income tax), and left unresolved the associated penalty. The Commissioner filed a motion (Doc. 34) for entry of decision, conceding the penalty and asking that we enter decision for the amount of tax as determined in the notice of deficiency and for zero penalty. This appears to be the correct decision to implement our resolution of the case, but we offered Mr. Cary an opportunity to respond to the motion by our order of July 25, 2022 (Doc. 35), for which response we later set a deadline of August 25, 2022 (see Doc. 36). On August 16, 2022, Mr. Cary mailed to the Court a set of papers (Doc. 38, consisting of a letter labeled "2 of 10 documents", a letter labeled "3 of 10 documents", and additional attachments) whose pertinence to this case is not clear to us. However, because the subject as to which Mr. Cary has been instructed to respond is the Commissioner's motion for entry of decision, it is
ORDERED that the Clerk of the Court shall characterize Document 38 as petitioner's response to the motion for entry of decision.