Opinion
28048-16.
03-10-2022
VICKI COUTURIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Albert G. Lauber Judge
With respect to petitioner's 2004-2014 tax years, the IRS determined deficiencies in excise tax under I.R.C. § 4973, additions to tax, and penalties. Petitioner timely petitioned this Court in September 2016.
On August 23, 2018, the parties filed a Stipulation of Settled Issues in which they agreed that petitioner Vicki Couturier is not liable for any excise taxes, additions to tax, or penalties. On August 27, 2021, petitioner filed a Motion for Summary Judgment contending that respondent "has conceded via stipulation that she is not liable for the excise tax deficiencies." On October 27, 2021, respondent filed a response to that Motion conceding that petitioner, consistent with the Stipulation of Settled Issues, is not liable for any excise taxes, additions to tax, or penalties and that she is "entitled to judgment as a matter of law."
Upon due consideration, it is
ORDERED that petitioner's Motion for Summary Judgment, filed August 27, 2021, is granted insofar as it addresses issues specific to petitioner Vicki Couturier. It is further
ORDERED AND DECIDED that there are no deficiencies in excise tax due from petitioner for the taxable years 2004-2014;
That there are no additions to tax due from petitioner for the taxable years 2004-2014, under the provisions of I.R.C. § 6651(a)(1) and (2); and
That there are no penalties due from petitioner for the taxable years 2004- 2014, under the provisions of I.R.C. § 6662(a).