Opinion
14792-22S
02-07-2023
ROXANE ISAVEL FORONDA & RUSSEL JOHN VERMUDEZ PASCUA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge.
In the Notice of Deficiency contained in petitioners' petition filed July 1, 2022, with the Court, it is noted that respondent is assessing a penalty under section 6662(a) upon petitioners. On January 3, 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 January 27, 2023, then on or before January 27, 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 January 27, 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 $3,368.00. However, respondent has not complied with the Courts Order served January 3, 2023, providing the Court relevant documents demonstrating compliance with section 6751(b)(1) or notifying the Court whether he 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 January 3, 2023, and in an effort for expediency, if he wishes to assert a section 6662(a) penalty upon petitioners then on or before February 21, 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 related penalty under section 6662(a).