Opinion
19782-21S
07-26-2022
JILL EMILY GUERRERO & THEODORE ALEXANDER SALAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge.
This case was continued from the May 23, 2022, Denver, Colorado, remote Trial Session, and jurisdiction was retained by the undersigned. By Order dated May 25, 2022, the Court directed petitioners, on or before June 22, 2022, to submit documents to respondent.
On July 22, 2022, respondent filed a Motion For Entry Of Decision (motion), requesting that the Court enter a decision in this case in accordance with the attached proposed decision document as Exhibit A, which reflects a deficiency in federal income tax due from petitioners for the taxable year 2018 in the amount of $16,036.00, and that there is an accuracy-related penalty due from petitioners for the taxable year 2018 under the provisions of I.R.C. § 6662(a) in the amount of $3,207.00. As of June 23, 2022, respondent had not received any documents from petitioners. During a phone call petitioner, Theodore Alexander Salas, informed respondent that they were unable to provide any documents to support the claims in their petition. Petitioners conceded their case and agreed to sign the decision documents that reflect they owe the deficiency in tax and the penalty proposed in the notice of deficiency. On June 24, 2022, respondent mailed decision documents to petitioners. As of the filing of this motion respondent has not received the signed decision documents. Petitioners' view on the granting of this motion are unknown. Upon due consideration, it is
ORDERED that, on or before August 10, 2022, petitioners shall file a response to respondent's Motion for Entry of Decision and indicate whether they object to the motion. Failure to comply with this Order may result in the granting of respondent's motion for entry of decision.