Opinion
251-23
07-01-2024
CASSIE MARIE COMBS & LORIN COMBS, JR., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Patrick J. Urda Judge
This case was calendared for trial during the Court's February 15, 2024, trial session in Spokane, Washington. The Court struck this case from the Spokane trial calendar and retained jurisdiction, however, after the Commissioner filed a status report explaining that the parties have reached a basis for settlement in this case.
On May 17, 2024, the Commissioner filed a motion for entry of decision requesting that the Court enter a decision in accordance with a proposed stipulated decision attached to the motion as Exhibit A. The motion also contains Exhibit C, which is a copy of the proposed stipulated decision signed only by petitioner Cassie Marie Combs. The Court issued an Order on May 22, 2024, directing petitioner Lorin Combs, Jr. to file an objection to the motion for entry of decision, if any, by June 20, 2024. As of the date of this Order, no response has been received from or on behalf of Mr. Combs.
Upon due consideration and for cause, it is
ORDERED that the Commissioner's motion for entry of decision is granted. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioners for taxable year 2021; and That there is no penalty due from petitioners for the taxable year 2021 under I.R.C. § 6662(a).