Opinion
26214-21S
01-25-2023
RICKY C. TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
By Order served November 17, 2022, this case was stricken from the Court's November 28, 2022, Houston, Texas, Trial Session and jurisdiction was retained by the undersigned. The Court directed the parties, on or before December 15, 2022, to submit stipulated decision documents.
On December 20, 2022, respondent filed a Status Report indicating a basis for settlement had been reached and that upon receipt of the signed decision documents he would file them with the Court. By Order served January 9, 2023, the Court directed the parties, on or before January 30, 2023, to submit signed stipulated decision documents.
On January 24, 2023, respondent filed a Motion For Entry Of Decision (motion), requesting that the Court enter a decision in this case which reflects that there is not any deficiency in tax due from petitioner for the taxable year 2018, and that there is not any accuracy-related penalty due from petitioner for the taxable year 2018, under the provisions of section 6662(a). Respondent has made several attempts to contact petitioner, but has been unsuccessful. As of the date of this motion, petitioner has not returned. Petitioner's view on the granting of this motion are unknown. Upon due consideration, it is
ORDERED that, on or before February 8, 2023, petitioner shall file a response to respondent's Motion for Entry of Decision, and indicate whether petitioner objects to the motion. Failure to comply with this Order may result in the granting of respondent's motion for entry of decision.