Opinion
34364-21S
01-13-2023
CASEY ANDREW NEWCOMER & REBECCA LYNN NEWCOMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Diana L. Leyden, Special Trial Judge.
By Order served November 28, 2022, this case stricken from the Court's December 12, 2022, Philadelphia, Pennsylvania, Trial Session, jurisdiction was retained by the undersigned, and the parties were directed, on or before January 12, 2023, to submit stipulated decision documents.
On January 12, 2023, respondent filed a Motion for Entry of Decision (motion) requesting that the Court enter a decision in this case pursuant to the agreement of the parties and in accordance with the proposed decision document attached as Exhibit A, which reflects no deficiency in income tax due from petitioners for the taxable year 2018. On January 10, 2023, respondent spoke with petitioners who stated they did not receive the decision document because they moved. Petitioners provided respondent with their current address. Petitioners have no objection to the granting of this motion. Upon due consideration, it is
ORDERED that respondent's Motion for Entry of Decision, filed January 12, 2023, is granted. It is further
ORDERED AND DECIDED that there is no deficiency in federal income tax due from petitioners, nor overpayment due to petitioners for the taxable year 2018. It is further
ORDERED that the Clerk of the Court is directed to change petitioners' mailing address in the Court's record to the new address provided on page two of respondent's motion for entry of decision. It is further
ORDERED that, the Clerk of the Court shall serve a copy of the Order and Decision on petitioners, at their new address.