From Casetext: Smarter Legal Research

Meza v. Comm'r of Internal Revenue

United States Tax Court
Sep 28, 2023
No. 10826-23S (U.S.T.C. Sep. 28, 2023)

Opinion

10826-23S

09-28-2023

DEBORAH MEZA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

The Petition in this case seeks review of a notice of deficiency, in which respondent determined a deficiency in federal income tax and a section 6662(a) accuracy-related penalty of $92,160 and $18,273, respectively, for taxable year 2020.

In the Petition, petitioner elected to proceed under the Court's small tax case procedures. On August 29, 2023, the Court issued an Order to Show Cause directing petitioner to show cause, on or before September 18, 2023, why the Court should not issue an Order directing that the small tax case designation be removed in this case. On September 19, 2023, Todd W. Monahan filed on petitioner's behalf a Response to Order to Show Cause (Response). In that Response, Mr. Monahan states that petitioner has conceded and paid the above-described deficiency but disputes the corresponding accuracy-related penalty.

It appears Mr. Monahan is not admitted to practice before our Court. The Court, unlike the Internal Revenue Service, does not recognize powers of attorney. We will, therefore, strike the above-described Response. However, further review of the Petition has shown that petitioner does not dispute the deficiency determined by respondent. Thus, the record establishes that petitioner is challenging only the accuracy-related penalty. As the amount of the penalty is less than the $50,000 limit applicable to small tax cases pursuant to section 7463 of the Internal Revenue Code, this matter may proceed as a small tax case.

The premises considered and for cause, it is

ORDERED that the above-described Response to Order to Show Cause, filed September 19, 2023, is deemed stricken from the Court's record in this case. It is further

ORDERED that the Court's Order to Show Cause, issued August 29, 2023, is discharged.


Summaries of

Meza v. Comm'r of Internal Revenue

United States Tax Court
Sep 28, 2023
No. 10826-23S (U.S.T.C. Sep. 28, 2023)
Case details for

Meza v. Comm'r of Internal Revenue

Case Details

Full title:DEBORAH MEZA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Sep 28, 2023

Citations

No. 10826-23S (U.S.T.C. Sep. 28, 2023)