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Turecamo v. Comm'r of Internal Revenue

United States Tax Court
Nov 8, 2022
No. 34309-21 (U.S.T.C. Nov. 8, 2022)

Opinion

34309-21

11-08-2022

RACHAEL ROSE TURECAMO, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

TAMARA W. ASHFORD JUDGE

This case is currently calendared for trial at the Session of the Court commencing on November 14, 2022, in Winston-Salem, North Carolina. On October 18, 2022, respondent filed a Motion for Entry of Decision, requesting that the Court enter a decision in this case pursuant to the agreement of the parties and in accordance with an unsigned proposed decision document (which respondent attached to his motion), which reflects that (1) there is no deficiency in income tax due from, nor overpayment due to, petitioner for the 2019 taxable year and (2) there is no penalty due from petitioner under I.R.C. section 6662(a) for the 2019 taxable year. In the motion, respondent states that on September 28, 2022, he mailed the proposed decision document to petitioner with instructions that the document should be signed and returned for filing with the Court. Respondent states that on October 7 and 12, 2022, he called petitioner and left a voicemail message requesting the signed decision document. Upon inquiry by the Court, petitioner stated that she does not object to the granting of respondent's motion. Upon due consideration and for cause, it is hereby

ORDERED that respondent's Motion for Entry of Decision, filed October 18, 2022, is granted. It is further

ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioner for the 2019 taxable year. It is further

ORDERED and DECIDED that that there is no penalty due from petitioner under I.R.C. section 6662(a) for the 2019 taxable year.


Summaries of

Turecamo v. Comm'r of Internal Revenue

United States Tax Court
Nov 8, 2022
No. 34309-21 (U.S.T.C. Nov. 8, 2022)
Case details for

Turecamo v. Comm'r of Internal Revenue

Case Details

Full title:RACHAEL ROSE TURECAMO, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 8, 2022

Citations

No. 34309-21 (U.S.T.C. Nov. 8, 2022)