Opinion
3380-21S
10-18-2022
SANJEEV B. BHUTA & PALLAVI S. BHUTA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge.
Pending in the above-docketed matter is petitioners' Motion for Entry of Decision, filed May 19, 2021. Subsequently, on June 21, 2021, respondent filed a response to petitioners' motion, setting forth respondent's position as to the decision to be entered and advising that respondent had been unable to communicate with petitioners as to their views on the response. At that juncture, petitioners were directed by Order served June 30, 2021, to file a reply to respondent's response, clarifying if they were amendable to having the case decided and closed on the basis presented therein. To date, nothing further has been received from petitioners.
Accordingly, the premises considered, it is ORDERED that petitioners' Motion for Entry of Decision is granted. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2017 in the amount of $20,490.00. It is further
ORDERED and DECIDED that there is no penalty due from petitioners for the taxable year 2017 under the provisions of I.R.C. § 6662(a).