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Ebuna v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2023
No. 7949-22S (U.S.T.C. Mar. 23, 2023)

Opinion

7949-22S

03-23-2023

ENRIQUITO EBUNA & RAYMUNDITA H. EBUNA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Eunkyong Choi Special Trial Judge

In the Notice of Deficiency contained in petitioners' petition filed April 1, 2022 with the Court, it is noted that respondent is assessing penalties under section 6662(a) upon petitioners. On February 21, 2023, the Court served an Order on the parties instructing respondent that, if the parties do not submit a proposed decision document which states there is not any section 6662(a) penalty due from petitioners for the year(s) in issue before March 15, 2023, then on or before March 15, 2023, respondent shall file a status report attaching thereto any relevant documents to demonstrate compliance with section 6751(b)(1) or notifying the Court whether he concedes the accuracy-related penalty under section 6662(a).

On February 23, 2023, the parties filed a Proposed Stipulated Decision with the Court in which respondent asserts that there are penalties due from petitioners for the taxable year 2019, under the provisions of I.R.C. §6662(a) in amount of $1,537.80. However, respondent has not complied with the Courts Order served February 21, 2023, providing the Court relevant documents demonstrating compliance with section 6751(b)(1) or notifying the Court whether respondent concedes the accuracy-related penalty under section 6662(a).

Upon due consideration of the foregoing, it is hereby

ORDERED that respondent is directed to comply with the Courts Order served February 21, 2023 and in an effort for expediency, if he wishes to assert a section 6662(a) penalty upon petitioners then on or before April 5, 2023, respondent shall file a status report attaching thereto any relevant documents to demonstrate compliance with section 6751(b)(1) or notifying the Court whether he concedes the accuracy related penalty under section 6662(a).


Summaries of

Ebuna v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2023
No. 7949-22S (U.S.T.C. Mar. 23, 2023)
Case details for

Ebuna v. Comm'r of Internal Revenue

Case Details

Full title:ENRIQUITO EBUNA & RAYMUNDITA H. EBUNA, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 23, 2023

Citations

No. 7949-22S (U.S.T.C. Mar. 23, 2023)