Opinion
251-23
05-22-2024
CASSIE MARIE COMBS & LORIN COMBS, JR., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge
On May 17, 2024, the Commissioner filed a motion for entry of decision asking that the Court find that there is no deficiency in income tax and no penalty under section 6662(a) of the Internal Revenue Code due from petitioners Cassie Marie Combs and Lorin Combs, Jr. In the motion, the Commissioner states that he has mailed a copy of a stipulated decision to Mr. Combs but has not received a signed copy in return. We will direct Mr. Combs to file an objection, if any, to the motion for entry of decision.
Upon due consideration, it is
ORDERED that, on or before June 20, 2024, petitioner Lorin Combs, Jr. shall file an objection, if any, to the motion for entry of decision. If Mr. Combs does not file an objection, the Court is inclined to grant the motion for entry of decision.