Opinion
15246-19S
09-01-2021
Lisa Dawn Staton Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Alina I. Marshall Judge
This case was calendared for a remote trial at the session of the Court scheduled to commence on March 8, 2021, for cases in which Indianapolis, Indiana, was the place of trial. On March 8, 2021, the case was called from the calendar at the remote trial session of the Court. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. The Court directed the parties to file on or before April 7, 2021, a signed proposed stipulated decision and the undersigned retained jurisdiction. On March 17, 2021, respondent filed a motion for entry of decision, indicating therein that petitioner's views as to the granting of respondent's motion were unknown. On April 9, 2021, the Court directed petitioner to file on or before April 22, 2021, a response to respondent's motion for entry of decision. Petitioner did not file a response.
Accordingly, it is
ORDERED that respondent's motion for entry of decision filed March 17, 2021, is granted. It is further
ORDERED AND DECIDED that there are deficiencies in income tax due from petitioner for the taxable years 2015, 2016, and 2017, in the amounts of $6, 747.00, $17, 234.00, and $11, 201.00, respectively;
That there are penalties due from petitioner for the taxable years 2015, 2016, and 2017, under the provisions of I.R.C. section 6662(a) in the amounts of $1, 349.40, $3, 446.80, and $2, 167.40, respectively.
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