Opinion
25440-18
12-10-2021
Edward M. Lopez & Julia Munoz Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber, Judge
On September 28, 2021, the parties filed a stipulation of settled issues in this case. Respondent's counsel prepared tax computations based on the parties' agreement and, on October 20, 2021, sent petitioners draft decision documents reflecting those computations. Petitioners did not return executed decision documents.
Having received no decision documents, respondent's counsel called petitioners on November 16, 2021, to ask about their status. He did not reach them, and they did not reply. Respondent has now filed a Motion for Entry of Decision, requesting that we enter the decision that he sent to petitioners on October 20, 2021. Respondent has been unable to ascertain petitioners' position regarding the granting of this Motion. In consideration of the foregoing, it is
ORDERED that petitioners shall file with the Court, on or before January 7, 2022, a response to respondent's Motion for Entry of Decision. If petitioners do not respond, the Court will likely grant respondent's Motion and enter the decision that is attached to the Motion.