Opinion
3607-20
07-27-2022
Luke M. Mashek & Mandi Mashek, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Albert G. Lauber Judge.
This case, involving petitioners' Federal income tax liabilities for 2016 and 2017, was calendared on the Court's February 7, 2022, Denver, Colorado, trial session. Pursuant to the Court's standing pretrial order, respondent on January 14, 2022, filed a status report representing that the parties had held a telephone conference during which they had reached a basis for settlement of all issues in the case. The settlement was for deficiencies in the amounts of $41,243 and $49,854, respectively-reduced by 10% from the deficiencies determined in the notice of deficiency-and respondent's concession of accuracy-related penalties totaling $20,201. Petitioners did not file a status report as directed. On the basis of the representation in respondent's status report, we struck the case from the Denver, Colorado, trial session, continued the case, and directed the parties to file stipulated decision documents by March 4, 2022.
On March 4, 2022, respondent filed a status report stating that he had mailed petitioners draft decision documents consistent with the settlement but that petitioners had not executed the documents or returned respondent's counsel's phone calls. By Order served March 9, 2022, we directed the parties to submit signed decision documents by May 9, 2022. In the absence of signed decision documents, we directed respondent to file a status report or an appropriate motion.
On May 3, 2022, respondent filed a Motion for Entry of Decision representing that petitioners still had not executed the decision documents or contacted respondent's counsel. Respondent's Motion requested that we enter decision consistent with the settlement respondent represents that the parties reached during their telephone conference on January 7, 2022.
On May 5, 2022, we directed petitioners to file a response to respondent's Motion for Entry of Decision. In that order we noted that our January 18 and March 22, 2022, orders, which were served on petitioners at their then-address of record in Centennial, Colorado, had been returned to the Court as undeliverable. Respondent represented that petitioners had a new address in Aurora, Colorado, where he had successfully directed mail. We therefore updated petitioners' address of record to the Aurora address respondent provided us. In our May 5 order we warned petitioners that if they did not file a response to respondent's Motion for Entry of Decision on or before June 3, 2022, we would likely grant respondent's request and enter decision consistent with the parties' settlement.
On May 20, 2022, our May 5 order was also returned to the Court as undeliv-erable. We are concerned that, due to a clerical error, our May 5, 2022, order may not have been served on petitioners at their new Aurora, Colorado, address. We will therefore give petitioners a final opportunity to reply to respondent's Motion for Entry of Decision. The Clerk of our Court will serve this order on petitioners at their current address of record: 20486 E. Layton Place, Aurora, CO 80015. If petitioners do not respond, we expect to enter decision consistent with the settlement respondent represents the parties have reached. If petitioners contend that no meeting of the minds was in fact reached regarding settlement, they shall so inform the Court and explain the surrounding circumstances. In consideration of the foregoing, it is
ORDERED that, on or before August 25, 2022, petitioners shall file a response to respondent's Motion for Entry of Decision, filed May 3, 2022. It is further
ORDERED that the Clerk of the Court shall serve with this Order a copy of respondent's May 3, 2022, Motion for Entry of Decision and a copy of the Court's May 5, 2022, order.