Opinion
9060-19
08-12-2021
JO ANN M. PASSARELLI, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER AND DECISION
Patrick J. Urda Judge.
This case was previously set for trial at the Court's session scheduled to begin in Chicago, Illinois, on May 18, 2020. Due to concerns about COVID-19, that trial session was canceled, and this case was assigned to the undersigned.
Since that time, respondent has filed status reports indicating that the parties have reached a basis for settlement. Petitioner Jo Ann Passarelli's counsel, however, was not responsive. On February 1, 2021, the Court held a conference call, during which Ms. Passarelli's counsel stated that he would seek to withdraw from this case. We subsequently granted Ms. Passarelli's counsel's motion to withdraw.
On May 5, 2021, the Court directed Ms. Passarelli to contact the undersigned Chambers by May 14, 2021. She did not do so. The Court attempted to reach Ms. Passarelli thereafter but was unsuccessful. In light of Ms. Passarelli's silence, the Court issued an order on June 9, 2021, inviting respondent to file a dispositive motion.
On June 17, 2021, respondent filed a motion for entry of decision. On June 28, 2021, the Court gave Ms. Passarelli the opportunity to respond, warning that if she failed to file a response by July 26, 2021, she risked the Court granting the motion. Ms. Passarelli did not file a response (and we have not received any returned mail indicating that she did not receive our orders). We therefore will grant respondent's motion for entry of decision. Accordingly, it is
ORDERED that respondent's motion for entry of decision, filed June 17, 2021, is granted. It is further
ORDERED and DECIDED that are due from petitioner deficiency in income tax and additions to tax as follows:
Additions to Tax Under I.R.C. §§ Year Deficiency 6651(a)(1) 6651(a)(2) 6654 2016 $10, 815.00 $1, 275.53 $1, 417.25 $121.87