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Titus v. Comm'r of Internal Revenue

United States Tax Court
Aug 23, 2022
No. 19132-21S (U.S.T.C. Aug. 23, 2022)

Opinion

19132-21S

08-23-2022

MARY C. TITUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

EUNKYONG CHOI SPECIAL TRIAL JUDGE

In the Notice of Deficiency contained in petitioner's petition filed May 28, 2021 with the Court, it is noted that respondent is assessing penalties under section 6662(a) upon petitioners. On August 8, 2022, the Court served an Order on the parties instructing respondent that, if the parties do not submit a proposed decision document which states there is not any section 6662(a) penalty due from petitioners for the year(s) in issue before September 30, 2022, then on or before September 30, 2022, respondent shall file a status report attaching thereto any relevant documents to demonstrate compliance with section 6751(b)(1) or notifying the Court whether he concedes the accuracy-related penalty under section 6662(a).

On August 19, 2022, the parties filed a Proposed Stipulated Decision with the Court in which respondent asserts that there are penalties due from petitioners for the taxable year 2018, under the provisions of I.R.C. §6662(a) in amount of $1,037.00. However, respondent has not complied with the Courts Order served August 8, 2022, providing the Court relevant documents demonstrating compliance with section 6751(b)(1) or notifying the Court whether respondent concedes the accuracy-related penalty under section 6662(a).

Upon due consideration of the foregoing, it is hereby

ORDERED that respondent is directed to comply with the Courts Order served August 8, 2022 and in an effort for expediency, if he wishes to assert a section 6662(a) penalty upon petitioners then on or before September 30, 2022, respondent shall file a status report attaching thereto any relevant documents to demonstrate compliance with section 6751(b)(1) or notifying the Court whether he concedes the accuracy related penalty under section 6662(a).


Summaries of

Titus v. Comm'r of Internal Revenue

United States Tax Court
Aug 23, 2022
No. 19132-21S (U.S.T.C. Aug. 23, 2022)
Case details for

Titus v. Comm'r of Internal Revenue

Case Details

Full title:MARY C. TITUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 23, 2022

Citations

No. 19132-21S (U.S.T.C. Aug. 23, 2022)