Opinion
129-22S
03-24-2023
MICHELLE L. FORTUNE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge.
This case was called from the calendar for the remote Trial Session of the Court at San Diego, California on January 30, 2023. By Order served February 2, 2023, this case was continued, jurisdiction was retained by the undersigned and the parties were directed, on or before March 1, 2023, to submit stipulated decision documents or file a joint status report.
On March 1, 2023, respondent filed a Status Report indicating a proposed decision document was sent to petitioner. On February 24, 2023, petitioner informed respondent via email that she signed and mailed the proposed stipulated decision to respondent. As of the date of the filing of the status report respondent had not received the decision document.
On March 22, 2023, respondent filed a Motion for Entry of Decision (motion), requesting that the Court enter a decision in this case pursuant to the agreement of the parties and in accordance with the attached decision document as Exhibit A, which reflects a deficiency in Federal income tax due from petitioner for the taxable year 2019 in the amount of $10,832.00, and that there is an accuracy-related penalty under the provisions of I.R.C. section 6662(a) for the taxable year 2019 in the amount of $1,083.20. Petitioner's views on the granting of this motion are unknown.
To schedule a conference call contact chambers administrator, Sharon Cutter, either by email at sharon.cutter@ustaxcourt.gov, by calling the chambers at (202) 521-0823, or by calling the chambers administrator's work telephone at (240) 762-2457.
Upon due consideration, it is
ORDERED that, on or before April 7, 2023, petitioner shall file a response to respondent's Motion for Entry of Decision, and indicate whether petitioner objects to the motion. Failure to comply with this Order may result in the granting of respondent's motion for entry of decision.