Opinion
21385-21S
01-03-2023
RAJA WAQAS RAUF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Peter J. Panuthos Special Trial Judge.
When this case was called from the calendar at the Court's New York, New York trial session which commenced on October 11, 2022, there was no appearance by or on behalf of petitioner. Respondent appeared and reported that the parties had reached a basis of settlement in this matter. The Court directed the parties to file settlement documents by December 14, 2022.
On December 12, 2022, respondent filed a Motion For Entry of Decision which includes the proposed stipulated decision (attached to the motion as Exhibit A).
The Court is unsure as to why petitioner has failed to sign and return the Proposed Stipulated Decision, however the Court is satisfied that the parties intended to settle this matter as set forth in the Proposed Stipulated Decision attached to the above-referenced motion as Exhibit A.
Premises considered, it is
ORDERED that respondent's Motion For Entry of Decision, filed December 12, 2022, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner in the amount of $401 for the taxable year 2018.