Opinion
26214-21S
02-16-2023
RICKY C. TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Diana L. Leyden, Special Trial Judge
By Order served November 17, 2022, this case was stricken from the November 28, 2022, Houston, Texas, remote Trial Session of the Court, jurisdiction was retained, and the parties were directed, on or before December 15, 2022, to submit stipulated decision documents.
On December 20, 2022, respondent filed a Status Report indicating a basis of settlement had been reached and a decision document sent to petitioner. By Order served January 9, 2023, the parties were directed, on or before January 30, 2023, to submit 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 no deficiency in federal income tax due from petitioner for the taxable year 2018, and there is not any accuracy-related penalty under I.R.C. sec. 6662(a) due from petitioner for the taxable year 2018. Respondent has been unsuccessful in contacting petitioner. Petitioner's views on the granting of this motion are unknown.
By Order served January 25, 2023, the Court directed petitioner, on or before February 8, 2023, to file a response to respondent's above-referenced motion and that failure to comply may result in the granting of respondent's motion for entry of decision. Petitioner failed to respond.
Upon due consideration, it is
ORDERED that respondent's Motion for Entry of Decision filed January 24, 2023, is granted. It is further
ORDERED AND DECIDED that there is no deficiency in federal income tax due from petitioner for the taxable year 2018, and that there is not any accuracy-related penalty under I.R.C. sec. 6662(a) due from petitioner for the taxable year 2018.