Opinion
10119-23
07-10-2024
VALERIE ANNE HOLDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Patrick J. Urda, Judge.
On June 4, 2024, the Commissioner filed a motion for entry of decision requesting that the Court enter a decision in this case in accordance with the proposed stipulated decision document attached as Exhibit B. Exhibit B reflects no deficiency due from, nor overpayment due to, petitioner Valerie Anne Holder for her taxable year 2021 and that there is no penalty due from Ms. Holder for her taxable year 2021 under I.R.C. section 6662(a).
In his motion, the Commissioner states that after Ms. Holder filed the petition in this case, the IRS issued a "No Change" Certification for tax year 2021," which reflects the IRS's intention to accept Ms. Holder's self-reported tax liability as correct.
The motion indicates that the parties were in agreement with the terms above and the Commissioner sent Ms. Holder a copy of the proposed stipulated decision for her signature, but never received a signed copy, despite Ms. Holder stating that she had signed and returned it in the mail. After multiple attempts to obtain a signed stipulated decision document, the Commissioner filed his motion for entry of decision. The Court subsequently issued an Order directing Ms. Holder to file a response by June 25, 2024. The Court did not receive any response from Ms. Holder.
Upon due consideration and for cause, it is
ORDERED that the Commissioner's motion for entry of decision filed June 4, 2024, is granted. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, Ms. Holder for her taxable year 2021; and That there is no penalty due from Ms. Holder for her taxable year 2021, under I.R.C. § 6662(a).