Opinion
840-20S
08-03-2022
Michelle Renee Cunningham, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent and Michael Cunningham, Intervenor, Petitioners
ORDER AND DECISION
Courtney D. Jones, Judge
This case is before the Court on respondent's Motion for Entry of Decision.
This case was to be tried during the February 28, 2022, Richmond, Virginia, remote trial session. On February 2, 2022, respondent filed a Status Report (Doc. 21) and advised that a basis for settlement had been reached. The Court directed the parties to file a proposed stipulated decision by April 29, 2022, but extended the time to file to May 31, 2022.
On May 31, 2022, respondent filed a Motion for Entry of Decision (Doc. 25). The motion indicated, among other things, that respondent's counsel is concerned that intervenor, Michael Cunningham, may be an active duty servicemember in the U.S. military. Subsequently, on June 6, 2022, the Court served an Order directing Mr. Cunningham to file a response or objection to respondent's motion on or before July 6, 2022 (Doc. 26). As of this date no response has been filed. Further, we note that Mr. Cunningham registered for electronic access to this case, and therefore, was served with the Court's June 6 Order, can review the case record, and file documents (such as a response or objection) electronically. The Court deems Mr. Cunningham's non-response to its Order as consent to respondent's motion.
"Electronic means if the person served consented in writing, in which event service is complete upon transmission, but is not effective if the serving party learns that it did not reach the person to be served." Tax Court Rule 24(b)(1)(D). "A party may make service under Rule 21(b)(1)(D) through the Court's transmission facilities pursuant to electronic service procedures prescribed by the Court." Tax Court Rule 24(b)(5).
Upon due consideration, it is
ORDERED that respondent's Motion for Entry of Decision, filed May 31, 2022, is granted. It is further
ORDERED AND DECIDED: That there is a deficiency in income tax and a penalty due from petitioner before the application of I.R.C. § 6015(f) as follows:
Year
Deficiency
Penalty I.R.C. §6662(a)
2017
$13,366.00
Year
That the following deficiency in income tax and a penalty are due from petitioner, after application of I.R.C. § 6015(f):
Year
Deficiency
Penalty I.R.C. §6662(a)
2017
$0
$0
That there are no overpayments in income tax due to petitioner for the taxable year 2017.