Opinion
34214-21S
07-21-2022
JAMES WELSH & PATRICIA WELSH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 12, 2022, respondent filed a Response to Motion for Entry of Decision. Therein, respondent states that he has no objection to the granting of petitioners' Motion and the entry of a decision in accordance with the settlement of the parties, as reflected in the IRS Notice CP2000 attached to petitioners' Motion.
However, the Court notes that petitioners have also attached to their Motion a copy of a canceled check made payable to the United States Treasury in the amount of $1,495.00, that is, the amount due stated in the IRS Notice CP2000. That amount consists of a deficiency of $1,196.00, an I.R.C. section 6662(a) penalty of $239.00, and interest of $60.00.
Respondent's Response does not appear to address petitioners' contention that they have paid the amount due for the 2019 taxable year, as it appears based on their Motion. Accordingly, before entering a decision in this case, the Court will direct respondent to file a supplement to his response addressing whether the amount due stated in the IRS Notice CP2000 has been paid, so that the record accurately reflects such payment, as such matters would typically appear below the signature line of a stipulated decision.
Upon due consideration of the foregoing, it is
ORDERED that, on or before August 19, 2022, respondent shall file a supplement to his Response addressing the matters discussed above, or the parties shall file a proposed stipulated decision. If respondent files such a supplement, he shall attach thereto a then-current copy of petitioners' IRS account transcript for the 2019 taxable year.