Opinion
27250-21
05-05-2023
MARYPEKKY EFFIONG & STEPHEN ARMAH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This case is currently calendared on the Court's Cincinnati, Ohio trial session, scheduled to begin September 11, 2023.
On May 1, 2023, the Commissioner filed a motion for entry of decision requesting that the Court enter a decision in this case finding that there is no deficiency in tax due from petitioners Marypekky Effiong and Stephen Armah for tax year 2018 and that there is no penalty due from Ms. Effiong and Mr. Armah under the provisions of I.R.C. § 6662(a) for tax year 2018. We will direct Ms. Effiong and Mr. Armah to file a response to the motion. Accordingly, it is
ORDERED that, on or before June 1, 2023, Ms. Effiong and Mr. Armah shall file a response to the motion for entry of decision. If Ms. Effiong and Mr. Armah fail to file a response to the motion, the Court is inclined to grant the motion for entry of decision and enter a decision in the amounts set forth in the Commissioner's motion.