Opinion
11070-20
05-18-2023
LAURENCE CURTIS LANDER & CHERYL WASHBURN-LANDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
On February 4, 2020, respondent issued petitioners a notice of deficiency for tax years 2015-2017. For tax year 2017 respondent determined a deficiency of $88,412 and an accuracy-related penalty under I.R.C. § 6662(a) of $17,682. Petitioners filed three Tax Court petitions in response to the notice of deficiency, one each for tax years 2015, 2016, and 2017. The Court has already entered decisions for petitioners' 2015 and 2016 tax years. See T.C. Dkt. Nos. 11071-20S and 11072-20S.
On March 27, 2022, the parties filed a Stipulation of Settled Issues that resolved all issues for tax year 2017, including respondent's total concession of the accuracy-related penalty. Respondent's counsel prepared tax computations based on the parties' agreement-reflecting a deficiency of $22,603 versus $88,412 as determined in the notice of deficiency-and sent petitioners a proposed decision document based on those computations. Petitioners did not return an executed decision document.
On April 28, 2023, respondent filed a Motion for Entry of Decision, requesting that we enter the decision attached as Exhibit A to the Motion. On May 12, 2023, respondent filed a First Supplement to the Motion clarifying that the cases involving petitioners' 2015 and 2016 tax years have already been resolved and that the decision he proposes in this Motion concerns petitioners' 2017 tax year only. Respondent has been unable to ascertain petitioners' position regarding the granting of the Motion.
In consideration of the foregoing, it is
ORDERED that petitioners shall file, on or before June 16, 2023, a Response to the Motion for Entry of Decision as Supplemented. If petitioners do not respond, the Court will enter a decision for the deficiency stated in the Motion.