Opinion
27387-21S
03-10-2023
SARA L. BENN & JONATHAN M. THIBAULT, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
Pending before the Court is respondent's Motion for Entry of Decision, filed February 16, 2023. Respondent requests that the Court enter a decision pursuant to the parties' Stipulation of Settled Issues, filed December 29, 2022, and the computations attached as Exhibit C to respondent's Motion to Dismiss for Lack of Prosecution, filed December 29, 2022, which reflects a deficiency in income tax in the amount of $20,409.00 and no penalty due from petitioners under section 6662(a) for taxable year 2019. Respondent reports that the instant motion is necessary because petitioner Sara L. Benn has become unresponsive, causing respondent to be unable to file a Stipulation of Settlement as the Court ordered on February 15, 2023.
Upon due consideration, it is
ORDERED that petitioner Sara L. Benn shall, on or before April 10, 2023, file a response to respondent's Motion for Entry of Decision.