Opinion
19248-22S
06-21-2023
THOMAS J. SAWYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
On May 18, 2023, the Court served an Order directing respondent to file a status report attaching thereto a Case History Transcript and any other relevant documents to demonstrate compliance with section 6751(b)(1) or notifying the Court whether he concedes the accuracy-related penalty under section 6662(a). On June 16, 2023, respondent filed a Status Report, informing the Court that he would continue to assert the section 6662(a) accuracy-related penalty and attached thereto a CEAS Case Summary Page and a CEAS Assignment History Page. In the Status Report respondent asserts that the penalty was automatically calculated through electronic means and thus meets an exception to the managerial approval requirement under section 6751(b)(1).
Upon review of the Status Report and attachments, the Court is not convinced that respondent has met his burden of proving that he meets an exception of section 6751(b)(1). The Court is unable to determine from respondent's Status Report and its attachments whether the section 6662(a) accuracy-related penalty received managerial approval or if such approval was not necessary because the penalty was automatically calculated through electronic means. Thus, the Court will direct respondent to file a supplement to his Status Report attaching thereto the Case History Transcript, Case History Report, and CEAS Case Notes, if available, as well as any other relevant documents to demonstrate compliance with section 6751(b)(1).
Upon due consideration, it is
ORDERED that respondent, on or before July 21, 2023, file a supplement to his Status Report, as outlined above.