Opinion
20933-21
03-07-2024
DINESH PATEL & SILVIA CASTELLINI-PATEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Peter J. Panuthos Special Trial Judge
On January 11, 2024, petitioners filed a Motion for Reasonable Litigation or Administrative Costs. Petitioners' claim for administrative and litigation costs totalled $153.69. On January 25, 2024, respondent filed a Response to Motion for Reasonable Litigation or Administrative Costs. In the response, respondent agreed to concede the deficiency and penalty for 2018 and also agreed to the administrative and litigation award claimed by petitioners.
On February 27, 2024, the Court held a conference call with the parties to discuss the resolution of this case. The parties confirmed that they had reached a basis for settlement. Respondent agreed to concede the deficiency and penalty. The parties also agreed that petitioners were entitled to an award of administrative and litigation costs in the amount of $153.69. Despite respondent's concession, the parties were unable to agree on the wording in a stipulated decision. Petitioners indicated an unwillingness to execute a decision document prepared by respondent. The Court advised the parties that it was inclined to enter a decision reflecting the agreed upon basis for settlement. Respondent indicated that he would file a Motion for Entry of Decision, and petitioners indicated that they would not file a response or object to such Motion.
On February 28, 2024, respondent filed a Motion for Entry of Decision requesting that the Court enter a decision in this case which reflects for taxable year 2018 that there is no deficiency, no accuracy-related penalty under I.R.C. § 6662, and that petitioners are entitled to an award for administrative and litigation costs in the amount of $153.69, pursuant to I.R.C. § 7430.
On March 1, 2024, petitioners filed a Response to Motion for Entry of Decision, stating therein that petitioners do not object to the Motion for Entry of Decision. Given that respondent's Motion for Entry of Decision is agreed to and that said Motion resolves all issues in this case, the Court will deny petitioners' Motion for Reasonable Litigation or Administrative Costs as moot. Also previously pending in this case is respondent's Motion to Proceed Remotely. The Court will deny that motion as moot.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Proceed Remotely, filed December 27, 2023,is denied as moot. It is further
ORDERED that petitioners' Motion for Reasonable Litigation or Administrative Costs, filed January 11, 2024, is denied as moot. It is further
ORDERED that respondent's Motion for Entry of Decision, filed February 28, 2024,is granted. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioners for taxable year 2018; and that there is no accuracy-related penalty under I.R.C. § 6662 due from petitioners for taxable year 2018. It is further
ORDERED AND DECIDED that petitioners are awarded reasonable administrative costs in the amount of $53.31 and reasonable litigation costs in the amount of $100.38 under I.R.C. § 7430.