Opinion
5058-20
10-22-2021
Phyllis M. Hoover Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Alina I. Marshall Judge
This case was calendared for a remote trial at the session of the Court scheduled to commence on June 14, 2021, for cases in which Denver, Colorado, was the place of trial. On June 14, 2021, the case was called from the calendar at the remote trial session of the Court. Petitioner and counsel for respondent each appeared and respondent's counsel stated that they had reached a settlement in the case. Respondent's counsel read into the record the amounts on which the parties had agreed, and petitioner stated that she agreed. The Court directed the parties to file, on or before July 14, 2021, a signed proposed stipulated decision and the undersigned retained jurisdiction. On September 9, 2021, respondent filed a motion for entry of decision, indicating therein that petitioner's views as to the granting of respondent's motion were unknown. On September 14, 2021, the Court directed petitioner to file, on or before October 4, 2021, a response to respondent's motion for entry of decision. Petitioner did not file a response.
Accordingly, it is
ORDERED that respondent's motion for entry of decision filed September 9, 2021, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2016 in the amount of $27,770.00;
That there is an addition to tax under the provisions of I.R.C. section 6651(a)(1) due from petitioner for taxable year 2016 in the amount of $6,248.25;
That there is an addition to tax under the provisions of I.R.C. section 6651(a)(2) due from petitioner for taxable year 2016 in the amount of $6,942.50;
That there is an addition to tax under the provisions of I.R.C. section 6654(a) due from petitioner for taxable year 2016 in the amount of $663.84.