Opinion
15923-21S
07-25-2022
Noah George Sheridan, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Diana L. Leyden Special Trial Judge
On April 19, 2022, jurisdiction was retained by the undersigned and the parties were directed to submit a joint status report by June 6, 2022. On April 20, 2022, respondent filed Proposed Stipulated Decision with the Court. On April 27, 2022, the Court held a conference call with the parties. In a Status Report filed by respondent on April 28, 2022, respondent conceded that the section 6662(a) penalty did not apply in this case. By order served May 4, 2022, the Proposed Stipulated Decision was stricken from the Court's record due to it incorrectly including a section 6662(a) penalty.
On June 6, 2022, respondent filed a Status Report indicating that a revised proposed decision document was sent on May 5, 2022, to petitioner. As of the date of the filing of the Status Report respondent had not received a signed copy of the revised proposed decision document from petitioner. Respondent attempted to contact petitioner but did not receive a response. The Court has made several attempts to contact petitioner for the purpose of scheduling a conference call with the parties, but has been unsuccessful. By order served June 21, 2022, the Court directed the parties to submit stipulated decision documents by July 21, 2022. On July 21, 2022, respondent filed a Motion for Entry of Decision explaining that respondent sent a second letter with the stipulated decision documents on June 28, 2022, and subsequently on July 12, 2022, telephoned petitioner but petitioner did not answer or return respondent's call.
As of the date of this order the decision documents have not been signed and returned by petitioner. In addition to respondent's attempts to contact petitioner, the Court has also attempted to contact petitioner without success. Petitioner's view on the granting of this motion is unknown. 1
Upon due consideration, it is
ORDERED that respondent's Motion for Entry of Decision, filed July 21, 2022, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in Federal income tax due from petitioner for the taxable year 2018 in the amount of $3,080; and That there is not any penalty under I.R.C. § 6662(a) due from petitioner for taxable year 2018. 2