Opinion
26713-22S
12-01-2023
MARY E. CAMACHO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
This case was called from the calendar for the trial session of the Court at Milwaukee, Wisconsin on November 27, 2023. There was no appearance by or on behalf of Ms. Camacho. Counsel for the Commissioner made a Motion for Entry of Decision; the Court requested that counsel electronically file the motion.
On November 28, 2023, the Commissioner electronically filed the Motion for Entry of Decision. The Motion recites that the parties reached a basis for settlement, but that Ms. Camacho has not returned the signed proposed stipulated decision for entry by the Court. The Commissioner asks that the Court enter a decision consistent with the terms of the parties' agreement. The proposed decision states "That there is no deficiency in income tax due from petitioner for taxable year 2020 and that there is an overpayment in income tax due to petitioner for taxable year 2020 in the amount of $5,553.00, of which amount $4,984.00 was attributable to refundable credits which are deemed paid on April 15, 2021 and of which amount $569.00 was paid April 15, 2021, for which amount a claim for refund could have been filed, under the provisions of I.R.C. § 6511(b)(2), on September 12, 2022, the date of the mailing of the notice of deficiency."
If the parties submit to the Court a proposed stipulated decision, the Court will enter that decision and deny the Commissioner's Motion as moot. Alternatively, Ms. Camacho can file a response to the Commissioner's Motion letting the Court know if she agrees with, or objects to, the Commissioner's proposed decision. If the Court does not receive either a proposed stipulated decision or a response to the Commissioner's Motion, we will enter the Commissioner's proposed decision. Accordingly, it is
ORDERED that Ms. Camacho shall file a response to the Commissioner's Motion for Entry of Decision by December 22, 2023.