Opinion
11402-19
12-03-2021
Richard T. Guzman Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
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 December 1, 2021, the Commissioner filed a motion for entry of decision, in which he requested that the Court grant the motion and enter a decision reflecting the following: (1) that there is a deficiency in income tax due from petitioner Richard T. Guzman for the tax year 2014 in the amount of $11,244.00, (2) that there is an addition to tax under I.R.C. § 6651(a)(1) due from Mr. Guzman for tax year 2014 in the amount of $2,529.90, (3) that there is an addition to tax under I.R.C. § 6651(a)(2) due from Mr. Guzman for tax year 2014 in the amount of $2,811.00, and (4) and there is no addition to tax due from Mr. Guzman under I.R.C. § 6654 for tax year 2014. We will ask Mr. Guzman to file an objection, if any, to this motion. Accordingly, it is
ORDERED that, on or before December 27, 2021, Mr. Guzman shall file an objection, if any, to the Commissioner's motion for entry of decision. If Mr. Guzman fails to comply with this Order, the Court may grant that motion and enter a decision in this case (absent further action).