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.