Opinion
19657-18
12-16-2021
Harbinder S. Brar & Barbara P. Brar Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Elizabeth A. Copeland Judge
On April 5, 2021, Petitioners' counsel filed with the Court Petitioners' Motion for Partial Summary Judgment which moves pursuant to Rule 121(a), Tax Court Rules of Practice and Procedure, for partial summary judgment stating that as a matter of law Respondent did not secure for tax year 2014 the penalty approvals required by section 6751(b)(1); and as such, Respondent is precluded from asserting the section 6663 fraud penalty or, in the alternative, section 6662(a) accuracy-related penalties as set forth in his 30-day letter and notice of deficiency.
On June 10, 2021, we ordered Respondent to file a response to the aforementioned motion on or before July 12, 2021. On July 12, 2021, Respondent filed with the Court: (1) Respondent's Objection to Petitioners' Motion for Partial Summary Judgment; and (2) Declaration of Gloria Heredia in Support of Objection to Motion for Partial Summary Judgment. Respondent contends that he did secure the penalty approvals required by section 6751(b)(1).
Based on that response, on November 4, 2021, Petitioners' counsel filed with the Court a Motion to Withdraw, agreeing that there is a genuine dispute of a material fact with respect to whether Respondent secured penalty approvals, as required under section 6751(b)(1), for tax year 2014. At a conference call held on December 14, 2021, Respondent informed the Court that he did not object to Petitioners' motion.
Therefore, after due consideration, and for cause, it is
ORDERED that Petitioners' Motion to Withdraw, filed on November 4, 2021, is retitled as "Motion to Withdraw Petitioners' April 5, 2021, Motion for Partial Summary Judgment." It is further
ORDERED that Petitioners' Motion to Withdraw Petitioners' April 5, 2021, Motion for Partial Summary Judgment, filed on November 4, 2021, is granted. It is further
ORDERED that Petitioners' Motion for Partial Summary Judgment, filed on April 5, 2021, is hereby deemed withdrawn.