Opinion
19493-21
03-10-2023
JAYSON K. MANNING & CAMECIA L. MANNING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Elizabeth A. Copeland Judge
This case was heard on September 26, 2022, at the Trial Session of the Court in Las Vegas, Nevada. Jurisdiction of this case was retained by this Division of the Court at that time.
On June 3, 2021, petitioners timely filed a Petition based upon a Notice of Deficiency dated March 1, 2021, for taxable year 2017 with a deficiency in the amount of $56,203.00, an addition to tax under I.R.C. § 6651(a)(1) in the amount of $7,704.00, and a penalty under I.R.C. § 6662(a) in the amount of $11,240.00.
On September 23, 2022, the parties submitted to the Court a Stipulation of Settled Issues. On January 13, 2023, respondent filed with the Court a Motion for Entry of Decision, asking the Court to enter a decision pursuant to Rule 50 of the Tax Court Rules based on the previously filed Stipulation of Settled Issues and in accordance with the Proposed Stipulated Decision that respondent attached to the motion. Respondent requested that the Court enter the following decision: there is a deficiency in income tax due from petitioners in the amount of $21,531 for taxable year 2017, there is an addition to tax under I.R.C. § 6651(a)(1) due from petitioners in the amount of $5,971.00 for taxable year 2017, and there is a penalty under I.R.C. § 6662(a) due from petitioners in the amount of $2,153.00. On February 15, 2023, respondent filed with the Court a First Supplement to Motion for Entry of Decision, and attached the necessary computation forms, namely Form 3623, as well as Form 5278.
Petitioner Camecia L. Manning's signature on the Stipulated of Settled Issues appeared somewhat different than her signatures on the Petition and the Proposed Stipulated Decision attached to respondent's motion. As it appears that Petitioner Camecia L. Manning's signatures on the Petition and the Proposed Stipulated Decision are the same, the Court will accept the Proposed Stipulated Decision as part of the motion.
Upon due consideration, and for cause, it is
ORDERED the respondent's Motion for Entry of Decision, filed with the Court January 13, 2023, and as supplemented on February 15, 2023, is granted in that that it is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners in the amount of $21,531 for taxable year 2017, there is an addition to tax under I.R.C. § 6651(a)(1) due from petitioners in the amount of $5,971.00 for taxable year 2017, and there is a penalty under I.R.C. § 6662(a) due from petitioners in the amount of $2,153.00