Opinion
6776-21
04-22-2022
PRAKASH PULAMI MAGAR & ROSHANI LAMA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Emin Toro Judge
This case is currently calendared for trial during the Court's May 9, 2022, Washington, B.C., trial session. On April 19, 2022, respondent filed a Motion for Entry of Decision (Doc. 11) requesting that the Court enter a decision in accordance with a proposed decision document attached to the motion as "Exhibit A." Respondent's motion states that:
On April 12 and April 18, respondent's counsel spoke with petitioner Prakash Pulami Magar, who stated that he had mailed a signed decision document, and that he would again send it to respondent's counsel. Respondent's counsel did not subsequently receive such a copy.
On April 18, respondent's counsel spoke with petitioner Prakash Pulami Magar, who stated that he had emailed a signed decision document. The parties discussed the possibility that the email had not been received due to a misspelling or file size over 10 megabytes.
To give effect to the settlement agreed upon between the parties as reflected in respondent's motion, it is hereby
ORDERED that respondent's Motion for Entry of Decision filed April 19, 2022, is granted in that it is hereby
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, the petitioners for the taxable year 2018; and
That there is no penalty due from the petitioners for the taxable year 2018 under the provisions of I.R.C. § 6662(a).