Opinion
11402-19
01-05-2022
Richard T. Guzman Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Patrick J. Urda Judge
This case was previously set for trial at the Court's session that was scheduled to begin in Little Rock, Arkansas on April 6, 2020. Due to concerns about COVID-19, that trial session was canceled, and this case was assigned to the undersigned.
On January 26, 2021, the Commissioner filed a motion to dismiss for lack of prosecution. The Court held a conference call with the parties on February 1, 2021. After that call, we allowed the parties to continue working together to resolve this case.
On December 1, 2021, the Commissioner filed a motion for entry of decision in this case pursuant to the agreement of the parties. In the motion, the Commissioner states that he has sent petitioner Richard T. Guzman the proposed decision document but has not received an executed decision document back from him. The Court subsequently issued an Order directing Mr. Guzman to file an objection, if any, to the Commissioner's motion for entry of decision. We warned in our Order that if Mr. Guzman failed to comply with our Order, the Court may grant that motion and enter a decision in this case. Mr. Guzman has not filed an objection or a response to our Order. We will grant the motion for entry of decision. Accordingly, it is
ORDERED that the Commissioner's motion to dismiss for lack of prosecution, filed January 26, 2021, is hereby denied as moot. It is further
ORDERED that the Commissioner's motion for entry of decision, filed December 1, 2021, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2014 in the amount of $11,244.00;
That there is an addition to tax due from petitioner for taxable year 2014 under the provisions of I.R.C. § 6651(a)(1) in the amount of $2,529.00;
That there is an addition to tax due from petitioner for taxable year 2014 under the provisions of I.R.C. § 6651(a)(2) in the amount of $2,811.00; and
That there is no addition to tax due from petitioner for taxable year 2014 under I.R.C. § 6654.