Opinion
7525-21
03-10-2022
Tiffany Howell Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
ALBERT G. LAUBER, JUDGE
With respect to petitioner's 2018 tax year, the IRS determined a deficiency of $28,102 and an accuracy-related penalty under I.R.C. § 6662(a). Petitioner timely petitioned this Court, seeking relief from joint and several liability. See I.R.C. § 6015.
On March 4, 2022, respondent filed a Motion for Entry of Decision. Respondent represents that the parties reached a settlement under which respondent granted petitioner complete relief under the provisions of I.R.C. § 6015. Respondent sent petitioner decision documents reflecting the settlement but petitioner did not sign and return them. In consideration of the foregoing, it is
ORDERED that petitioner shall file, on or before April 8, 2022, a response to respondent's Motion for Entry of Decision. If petitioner does not respond, the Court will enter the decision that is attached to the Motion as Exhibit A, reflecting that petitioner has no tax liability for tax year 2018 after the application of I.R.C. § 6015.