Opinion
8038-19S
08-15-2022
KATHIE L. DALY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge.
This case is calendared for trial at the September 6, 2022, Hartford, Connecticut, Trial Session of the Court.
On August 11, 2022, 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 attached proposed decision document as Exhibit A, which reflects no deficiency in Federal income tax due from petitioner, nor overpayment due to petitioner because the overpayment is barred under the provisions of I.R.C. § 6511(b)(2) for the taxable year 2016, and that there are no additions to tax, under the provisions of I.R.C. § § 6651(a)(1) and 6651(a)(2) for the taxable year 2016. On or around July 26, 2022, settlement documents were mailed to petitioner. As of the date of the filing of respondent's motion, petitioner has not received the signed stipulation and decision document. Respondent has attempted to contact via email and by phone but was unable to leave a message because the voice mail box was full. Petitioner's view on the granting of this motion is unknown.
Upon due consideration, it is
ORDERED that, on or before August 25, 2022, petitioner shall file a response to respondent's Motion for Entry of Decision and indicate whether petitioner objects to the motion. Failure to comply with this Order may result in the granting of respondent's motion for entry of decision.