From Casetext: Smarter Legal Research

Vailes v. Comm'r of Internal Revenue

United States Tax Court
Nov 10, 2022
No. 27998-21 (U.S.T.C. Nov. 10, 2022)

Opinion

27998-21

11-10-2022

CHRISTINE VAILES, 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 24, 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 there is a deficiency in income tax due from petitioner before application of I.R.C. § 6015(b) of $1,756.00 for the 2018 taxable year, but that after application of I.R.C. § 6015(b) there is no deficiency in income tax due from petitioner for the 2018 taxable year and there is no overpayment due to petitioner for the 2018 taxable year. In the motion, respondent states that on July 22, 2022, he sent a set of proposed decision documents to petitioner at the address listed on the petition (and these documents grant petitioner's request for relief under I.R.C. § 6015(b)). Respondent also states that on August 5, 2022, these documents were returned to him as undeliverable. Respondent further states that on August 13, 2022, he performed an Accurint search to identify petitioner's current address and on August 17, 2022, he resent the set of proposed decision documents to petitioner at the current address identified via the Accurint search. Finally, respondent states that as of October 24, 2022, petitioner has not returned the decision documents to him. Upon due consideration and for cause, it is hereby

ORDERED that respondent's Motion for Entry of Decision, filed October 24, 2022, is granted. It is further

ORDERED and DECIDED that there is a deficiency in income tax due from petitioner before application of I.R.C. § 6015(b) of $1,756.00 for the 2018 taxable year. It is further

ORDERED and DECIDED that after application of I.R.C. § 6015(b) there is no deficiency in income tax due from petitioner for the 2018 taxable year and there is no overpayment due to petitioner for the 2018 taxable year.


Summaries of

Vailes v. Comm'r of Internal Revenue

United States Tax Court
Nov 10, 2022
No. 27998-21 (U.S.T.C. Nov. 10, 2022)
Case details for

Vailes v. Comm'r of Internal Revenue

Case Details

Full title:CHRISTINE VAILES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 10, 2022

Citations

No. 27998-21 (U.S.T.C. Nov. 10, 2022)