Opinion
4389-22
10-06-2022
JOHN TSOLIS & MARGARET TSOLIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge
On February 14, 2022, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued for their 2019 tax year. On April 18, 2022, petitioners filed a motion for entry of decision, indicating therein that this matter had been resolved with the IRS.
On August 16, 2022, respondent filed a response to motion for entry of decision. Attached to respondent's response is an unsigned proposed stipulated decision that respondent states he believes is consistent with petitioners' understanding of their agreement with respondent. Respondent asserts that, after petitioners made certain advance payments of their 2019 tax, he is under the impression that petitioners no longer challenge the deficiency and penalty proposed in the notice of deficiency on which this case is based. Also attached to the response is an account transcript for petitioners' 2019 tax year, from which it appears that the deficiency set forth in the unsigned proposed stipulated decision was computed without taking into account petitioners' advance payments. Respondent further states that he was unable to reach petitioners to determine their views concerning the unsigned proposed stipulated decision.
On August 17, 2022, the Court issued an Order to Show Cause, directing petitioners to show cause in writing, on or before September 8, 2022, why the Court should not enter a decision consistent with the unsigned proposed stipulated decision attached to respondent's response in order to conclude this case. No response has been received from petitioners.
Upon due consideration of the foregoing, it is
ORDERED that the Court's Order to Show Cause, issued August 17, 2022, is made absolute. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2019 in the amount of $13,620.00; and
That there is no penalty due from petitioners for the taxable year 2019 under the provisions of I.R.C. section 6662(a).