Tolosa v. Comm'r of Internal Revenue

Full title: CONRADO A. TOLOSA, JR. & VIOLETA E. TOLOSA, Petitioners v. COMMISSIONER OF…

Court: United States Tax Court

Date published: Jan 21, 2022

No. 9547-20 (U.S.T.C. Jan. 21, 2022)

Opinion

9547-20

01-21-2022

CONRADO A. TOLOSA, JR. & VIOLETA E. TOLOSA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Courtney D. Jones, Judge.

ORDER AND DECISION

Courtney D. Jones, Judge.

This case was scheduled for trial at the remote trial session of the Court, scheduled to commence on November 1, 2021, for cases in which Baltimore, Maryland was listed as the place of trial. On October 8, 2021, respondent filed a status report to inform the Court that a basis for settlement had been reached (docket entry no. 22). A copy of the proposed decision document reflecting the basis for settlement was attached to the status report at Exhibit A.

By Order dated October 15, 2021, this case was stricken from trial and the parties were excused from appearing at the remote trial session of the Court (docket entry no. 25). Additionally, the Order directed the parties to file a proposed stipulated decision or status report by December 13, 2021. No proposed stipulated decision was filed.

On December 14, 2021, respondent filed a status report informing the Court that the proposed stipulated decision sent to petitioners had not been returned to respondent for filing with the Court (docket entry no. 27). We issued an Order to Show Cause directing petitioners to show cause in writing, on or before January 11, 2022, why the Court should not enter a decision reflecting that there is no deficiency in income tax due from petitioners for the taxable year 2017, as stated in the proposed decision attached as Exhibit A to respondent's October 8 and December 14, 2021, status reports (docket entry no. 28). To this date, no response from petitioners to the Court's Order to Show Cause has been received.

For reasons explained in respondent's October 8 and December 14, 2021, status reports, and petitioners' failure to respond to the Court's December 22, 2021, Order to Show Cause, and because the proposed decision would not prejudice petitioners, it is

ORDERED that the Order to Show Cause, dated December 22, 2021, is hereby made absolute. It is further

ORDERED and DECIDED that there is no deficiency in income tax due from petitioners for the taxable year 2017.