Opinion
332-21S
01-04-2022
Gary W Fortune Jr Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Peter J. Panuthos Special Trial Judge
By Notice dated May 27, 2021, this case was calendared for trial at the Court's October 25, 2021, Los Angeles, California remote trial session. On September 30, 2021, respondent filed a Motion To Dismiss For Lack of Prosecution. In his motion respondent asserts that petitioner had not meaningfully participated in the preparation for the trial of this case and had not responded to respondent's attempts to communicate. On October 5, 2021, respondent filed a status report advising the Court that the parties had reached a basis of settlement in this matter in that petitioner concedes in full the deficiency and penalties in this case. Respondent requested 60 days to submit a signed decision document to the Court. On October 25, 2021, the Court retained jurisdiction and ordered the parties to submit, on or before December 27, 2021, a stipulated decision document.
On December 23, 2021, respondent filed a Motion For Entry of Decision. In his motion respondent advises that on October 22, 2021, petitioner advised respondent that he signed and mailed the decision document. Respondent advises that he has not received the signed document as of the date of the filing of the motion.
The Court is uncertain as to why a decision document has not been submitted, however, it appears that the parties reached a basis of settlement in this matter. Respondent further indicates that more recent attempts to contact petitioner have been unsuccessful. The Court will grant respondent's Motion For Entry of Decision and will deny respondent's Motion To Dismiss For Lack of Prosecution as moot.
Premises considered, it is
ORDERED that respondent's Motion To Dismiss For Lack of Prosecution, filed September 30, 2021, is hereby denied as moot. It is further
ORDERED that respondent's Motion For Entry of Decision, filed December 23, 2021, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in income due from petitioner for the taxable year 2018 in the amount of $7,710; and
That there is a penalty due from petitioner for the taxable year 2018 in the amount of $1,542, under the provisions of I.R.C. section 6662(a).