Rauf v. Comm'r of Internal Revenue

Full title: RAJA WAQAS RAUF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jan 3, 2023

No. 21385-21S (U.S.T.C. Jan. 3, 2023)

Opinion

21385-21S

01-03-2023

RAJA WAQAS RAUF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Peter J. Panuthos Special Trial Judge.

ORDER AND DECISION

Peter J. Panuthos Special Trial Judge.

When this case was called from the calendar at the Court's New York, New York trial session which commenced on October 11, 2022, there was no appearance by or on behalf of petitioner. Respondent appeared and reported that the parties had reached a basis of settlement in this matter. The Court directed the parties to file settlement documents by December 14, 2022.

On December 12, 2022, respondent filed a Motion For Entry of Decision which includes the proposed stipulated decision (attached to the motion as Exhibit A).

The Court is unsure as to why petitioner has failed to sign and return the Proposed Stipulated Decision, however the Court is satisfied that the parties intended to settle this matter as set forth in the Proposed Stipulated Decision attached to the above-referenced motion as Exhibit A.

Premises considered, it is

ORDERED that respondent's Motion For Entry of Decision, filed December 12, 2022, is granted. It is further

ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner in the amount of $401 for the taxable year 2018.