Opinion
24020-21
08-11-2023
RONALD DAVID SUTTON & KIMBERLY ANN SUTTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Courtney D. Jones, Judge
On July 3, 2023, respondent filed a Motion for Entry of Decision. In the motion, respondent advised that attempts to contact petitioners were unsuccessful and that petitioners' views on the motion are unknown. By Order served July 7, 2023, the Court directed petitioners to file an objection or response to the motion by July 24, 2023. Petitioners were warned that failure to respond to the Court's Order would likely result in the granting of respondent's motion and entry of decision as set forth at Exhibit A therein. To this date, the Court has not received a response to its Order, objection to respondent's Motion for Entry of Decision, returned mail, or any other correspondence from petitioners.
Upon due consideration, it is
ORDERED that respondent's Motion for Entry of Decision, filed July 3, 2023, is granted. It is further
ORDERED and DECIDED: That there is no deficiency in income tax due from, nor overpayment due to, petitioners for the taxable year 2018; and
That there is no penalty due from petitioners for the taxable year 2018 under the provisions of I.R.C. § 6662(a) and § 6662(b)(1).