Opinion
37830-21S
03-29-2023
CAITLIN A. LANTERNO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Joseph W. Nega Judge
This case was calendared for trial at the Court's Reno, Nevada, trial session commencing on January 26, 2023. Prior to the trial date, petitioner and respondent reached a basis for settlement. However, the parties were unable to execute a complete decision document reflecting the settlement prior to the date of the trial session.
On January 26, 2023, the case was called from the calendar during the Reno, Nevada trial session. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and represented to the Court that the parties had reached a basis for settlement and requested 60 days in which to submit the decision document.
On March 27, 2023, respondent filed a Motion for Entry of Decision and attached thereto a proposed decision document with an image of the signature page of the decision document bearing petitioner's signature. Respondent represents that multiple attempts were made to contact petitioner by phone and email. To date, petitioner has not responded to respondent's counsel's attempts at communication or returned the signed, original decision to respondent's counsel.
Upon due consideration and for cause, it is ORDERED that respondent's Motion for Entry of Decision is granted. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from the petitioner for the taxable year 2019 in the amount of $9,978.00, and there is a penalty due from the petitioner for the taxable years 2019 in the amount of $1,995.60, under the provisions of I.R.C. § 6662(a).