Opinion
13779-22
03-27-2024
ROGERS CHARITABLE REMAINDER ANNUITY TRUST, JOHN GRAY, TRUSTEE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Cary Douglas Pugh Judge.
This case is currently set for trial at the Court's April 22, 2024, San Francisco, California trial session. On January 16, 2024, respondent filed a Motion for Entry of Decision advising that petitioner's counsel, Anita L. Steburg, was unresponsive. On January 17, 2024, we directed petitioner to file a response to the Motion for Entry of Decision by February 16, 2024. We advised petitioner that failure to respond may result in the Court's granting of respondent's motion and entering decision as shown in the motion. Petitioner did not respond.
On February 27, 2024, respondent's counsel left a message with the Court stating that he spoke with Ms. Steburg who informally conveyed petitioner's position. Petitioner filed nothing with the Court, however. On March 1, 2024, we again directed petitioner to file a response by March 15, 2024. To date, petitioner has filed nothing. Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion for Entry of Decision, filed January 16, 2024, is granted. It is further
ORDERED that in addition to regular service, the Clerk of the Court shall serve a copy of this Order and Decision on petitioner at the address of record. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, the petitioner for the taxable year 2017; and that there is no penalty due from the petitioner for the taxable year 2017 under the provisions of I.R.C. §6662(d).