Opinion
8522-21
03-01-2023
BARBARA LETICIA ORTEGA & MIGUEL CORTEZ, JR., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Tamara W. Ashford Judge
On January 20, 2023, respondent filed a Motion for Entry of Decision, requesting that the Court enter a decision in this case pursuant to the parties' agreement and in accordance with the proposed decision document attached to the motion that (1) there is no deficiency in income tax due from, nor overpayment due to, petitioners for the 2018 taxable year and (2) there is no penalty due from petitioners under I.R.C. section 6662(a) for the 2018 taxable year. In the motion, respondent states that he is conceding this case in full for the 2018 taxable year, but petitioners are unwilling to sign the proposed decision document because they believe that respondent owes them a refund for later taxable years. Respondent also states that he informed petitioners that the Court only has jurisdiction in this case with respect to the 2018 taxable year and he gave them contact information for one or more low-income taxpayer clinics they could contact to seek advice with respect to later taxable years.
By Order served on the parties on January 25, 2023, the Court ordered petitioners to file, on or before February 15, 2023, a response to respondent's motion. As of the date of this Order, petitioners have not responded to either respondent's motion or the Court's January 25, 2023, Order. Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion for Entry of Decision, filed January 20, 2023, is granted. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioners for the 2018 taxable year. It is further
ORDERED and DECIDED that that there is no penalty due from petitioners under I.R.C. section 6662(a) for the 2018 taxable year.