Opinion
13974-20
02-09-2023
SIOBHAN ANJAIL STEWART, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Tamara W. Ashford, Judge
On February 7, 2023, respondent filed a Motion for Entry of Decision, requesting that the Court enter a decision in this case pursuant to the agreement of the parties and in accordance with an unsigned proposed decision document (which respondent attached to the motion) reflecting that for the 2018 taxable year (1) there is a deficiency in income tax due from petitioner in the amount of $9,033.00 and (2) there is no penalty due from petitioner under I.R.C. section 6662(a). In the motion, respondent states that on December 16, 2022, a letter, together with a proposed stipulated decision document, was sent to petitioner via email and United States Postal Service mail; the letter requested petitioner to review, sign, and return the stipulated decision document by December 30, 2022. Respondent also states that on January 5, 2023, the parties spoke via telephone, and as a result of that conversation respondent resent the stipulated decision document to petitioner via email. Respondent further states that thereafter petitioner has for the most part been unresponsive and as of January 31, 2023, has not returned the signed stipulated decision document. Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion for Entry of Decision, filed February 7, 2023, is granted. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the 2018 taxable year in the amount of $9,033.00. It is further
ORDERED and DECIDED that that there is no penalty due from petitioner under I.R.C. section 6662(a) for the 2018 taxable year.