Opinion
25183-21S
07-17-2023
AMANDA B. PATTERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge
On July 13, 2023, respondent filed a status report which states that respondent processed petitioner's return and made assessments pursuant to I.R.C. § 6201(a)(1). Specifically, respondent assessed a tax due of $40,821.00, an addition to tax under I.R.C. § 6651(a)(1) of $5,512.95, an addition to tax under I.R.C. § 6651(a)(2) of $4,567.77, and an addition to tax under I.R.C. § 6654 of $206.18. The addition to tax assessed under I.R.C. § 6654 is incorrect. Counsel for respondent has requested the assessment of the correct amount of the addition to tax under I.R.C. § 6654. In the report, respondent's counsel further states that once the correct assessment is made, a decision resolving this case will filed with the Court.
Upon due consideration, it is
ORDERED that respondent shall, on or before August 18, 2023, file a proposed stipulated decision or a report regarding the then-present status of this case.