Opinion
8433-21
11-04-2022
CLIFTON T. FRISBY & TONDRA FRISBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Elizabeth A. Copeland, Judge.
This case is calendared for trial at the Trial Session of the Court set to commence on November 7, 2022, in Cleveland, Ohio.
On March 8, 2021, petitioners timely filed with the Court a Petition contesting proposed additional tax liabilities and penalties under I.R.C. § 6662(a) for tax years 2017 and 2018 as set forth in a Notice of Deficiency dated December 8, 2000. On October 12, 2022, respondent filed with the Court a Motion for Entry of Decision. Respondent informed the Court that, on March 18, 2022, the Internal Revenue Service's (IRS') Jacksonville Appeals Office received a signed decision document from petitioners after settling the case. Upon receiving the signed decision document, respondent's counsel found that the document had an incorrect caption and did not address the I.R.C. § 6662(a) penalty for either taxable year listed in the Notice of Deficiency.
Accordingly, on two separate occasions, respondent mailed a corrected decision document to petitioners for signature. Respondent informed the Court that, as of the date of filing the Motion for Entry of Decision, there had been no communication with petitioners, nor had a signed corrected decision document been returned. Respondent also informed the Court that petitioners' views on the motion were unknown. Thus, respondent moved, pursuant to the provisions of Tax Court Rule 50, that the Court enter a decision in this case in accordance with a Proposed Stipulated Decision that included a corrected caption and agreement that reduced tax liabilities and no penalties under I.R.C. § 6662(a) were due. The Court's attempts to contact petitioners via telephone were unsuccessful as petitioners' voice mailbox was full and a message could not be left. The Court has not been able to identify an alternative means of contacting petitioners.
Upon due consideration, and for cause, it is
ORDERED that this case is stricken for trial from the Court's Cleveland, Ohio Trial Session set to commence on November 7, 2022. It is further
ORDERED that respondent's Motion for Entry of Decision, filed with the Court on October 12, 2022, is granted. It is further
ORDERED AND DECIDED in accordance with both the signed decision document that contained small errors and the unsigned corrected proposed decision documents attached to respondent's motion, that there are deficiencies in income tax due from petitioners for the taxable years 2017 and 2018 in the amounts of $2,999.00 and $1,542.00, respectively, and; that there are no penalties due from petitioners for the taxable years 2017 and 2018 under the provisions of I.R.C. § 6662(a).