Opinion
17716-21
03-01-2023
RONDELL T. EARVIN & AALIYAH EARVIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Joseph Robert Goeke Judge
This case was called from the calendar at the Trial Session of the Court on September 26, 2022, in Seattle, Washington. Counsel for respondent and petitioner Aaliyah Earvin appeared and were heard. There was no appearance by or on behalf of petitioner Rondell T. Earvin. On September 29, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution as to petitioner Rondell T. Earvin. By Order served October 3, 2022, the Court directed Mr. Earvin to show cause in writing on or before December 5, 2022, why respondent's Motion to Dismiss for Lack of Prosecution should not be granted and a decision entered in this case. The Court has not received a response by or on behalf of Mr. Earvin.
By Order served December 9, 2022, the Court deemed the Order to Show Cause absolute and granted respondent's Motion to Dismiss for Lack of Prosecution as to petitioner Rondell T. Earvin. On January 18, 2023, respondent filed a Status Report informing the Court that Ms. Earvin was entitled to a full grant of relief under I.R.C. section 6015(c). By Order served January 25, 2023, the Court directed respondent and Ms. Earvin on or before February 23, 2023, to file a stipulation of settled issues or a joint report as to the then current status of the case.
On February 22, 2023, respondent and Ms. Earvin filed a Stipulation of Settled Issues and respondent filed a Motion for Entry of Decision.
Upon due consideration of the foregoing, it is hereby
ORDERED that in addition to the usual service upon the parties, the Clerk of the Court shall serve a copy of this Order and Decision on petitioner Rondell T. Earvin at: 513 Francisca Ave., Youngstown, Ohio 44504 and 8879 Daytona Drive Youngstown, Ohio 44515. It is further
ORDERED that respondent's Motion for Entry of Decision, filed February 22, 2023, is granted. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2018 in the amount of $12,873.00; and
That there is a penalty due from petitioners pursuant to I.R.C. section 6662(a) for the taxable year 2018 in the amount of $2,575.00. It is further
ORDERED and DECIDED that pursuant to I.R.C. section 6015(c) petitioner Aaliyah Earvin is relieved from all liability with respect to the deficiency and penalty pursuant to I.R.C. section 6662(a) for the taxable year 2018.