Opinion
10561-20
08-26-2021
Tiara Lavette Wilkins Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Tamara W. Ashford, Judge
This case is currently calendared for trial at the Session of the Court commencing on September 13, 2021, in Boston, Massachusetts; the trial session will be conducted remotely.
On August 23, 2021, respondent filed a Motion for Entry of Decision, requesting that the Court enter a decision in this case pursuant to the agreement of the parties and in accordance with an unsigned proposed decision document (which respondent attached to his motion), which reflects that there is no deficiency in income due from, nor overpayment due to, petitioner for the 2018 taxable year. In the motion, respondent states that before the Court calendared this case for trial, petitioner provided the Internal Revenue Service Independent Office of Appeals (Appeals) with documentation supporting her position that she never received the unreported income upon which this case is based. According to respondent, Appeals then mailed petitioner a decision document reflecting a zero deficiency due. Respondent further states that on July 8 and 15, 2021, he called petitioner to discuss the unsigned decision document but left a voicemail message requesting a call back, and that by letter dated July 9, 2021, he mailed petitioner another decision document reflecting a zero deficiency due; however, to date, petitioner has not returned any of respondent's telephone calls and she has not returned a signed stipulated decision document. Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion for Entry of Decision, filed August 23, 2021, is granted. It is further
ORDERED and DECIDED that, pursuant to the agreement of the parties in this case, there is no deficiency in income tax due from, nor overpayment due to, petitioner for the 2018 taxable year.