Gonzalez v. Comm'r of Internal Revenue

Full title: VENANCIO GONZALEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Sep 26, 2023

No. 5204-22 (U.S.T.C. Sep. 26, 2023)

Opinion

5204-22

09-26-2023

VENANCIO GONZALEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

David Gustafson, Judge.

ORDER

David Gustafson, Judge.

This case is scheduled to be tried at the Court's session in Columbia, South Carolina, beginning October 23, 2023; but the Commissioner has decided to concede the case. That is, he agrees that petitioner Venancio Gonzales should prevail (and that the Court should not sustain the IRS's notice of deficiency).

To effectuate the Commissioner's concession and conclude this case, the Court needs to enter a "Decision" in Mr. Gonzales's favor. The Commissioner alleges that he has sent to Mr. Gonzales a proposed decision document that would enable the Court to enter decision but that Mr. Gonzales has not signed and returned it. The Commissioner has therefore filed a "Motion for Entry of Decision" (Doc. 13), asking the Court to enter decision in Mr. Gonzales's favor (i.e., determining no tax deficiency and no penalty).

We do not perceive any reason that this is not an outcome that Mr. Gonzales would favor. If he is in agreement, then he should sign the decision document that the Commissioner proposed and should promptly return it to the Commissioner for filing with the Court. We would then expect to enter that decision and thereby conclude this case. It would be a courtesy to the Court and to the Commissioner if Mr. Gonzales would do so.

But if, for some reason we do not perceive, Mr. Gonzales opposes the entry of a decision in his favor, then it is

ORDERED that no later than October 16, 2023, Mr. Gonzales shall file with the Court a response to the Commissioner's "Motion for Entry of Decision", and it is further

ORDERED that, during the calendar call beginning at 10:00 a.m. on October 23, 2023, at the Court's upcoming trial session in Columbia, the Court will hear the parties' arguments on the Commissioner's motion.

(If a stipulated decision document signed by both parties is previously filed with the Court, then Mr. Gonzales does not need to file a response to the motion nor appear for the hearing on October 23, 2023.)