Opinion
15197-21SL
06-12-2024
VALLEY MISSIONS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Diana L. Leyden, Special Trial Judge
On April 5, 2024, respondent filed a Status Report informing the Court that respondent is conceding this case and sent a proposed stipulated decision reflecting this concession to petitioner for review and signature.
By Order served April 24, 2024, the Court directed the parties, on or before May 23, 2024, to submit to the Court a proposed stipulated decision.
On May 20, 2024, respondent filed a Motion for Entry of Decision (respondent's motion), requesting that the Court enter a decision in this case in accordance with the decision document attached to the motion as Exhibit A, which reflects that the determination set forth in the notice of determination concerning collection action is not sustained. In his motion respondent informed the Court that petitioner did not agree with the proposed stipulated decision reflecting the above and would not sign it. According to respondent's motion, petitioner stated that he should receive attorneys' fees and an apology for what he has been put through. That same day petitioner filed a Motion for Entry of Decision (petitioner's motion).
By Order served May 22, 2024, the Court directed petitioner, on or before June 20, 2024, to file a response to respondent's Motion for Entry of Decision.
On June 10, 2024, petitioner sent a document which the Court titled Motion for Litigation and Administrative Costs. Petitioner's request for such costs is premature because it should not have been filed until the Court determined that petitioner was a substantially prevailing party and entered a decision. See Rule 231(a). Thus, the Court will deny petitioner's motion without prejudice and petitioner may file a motion for an award of reasonable litigation or administrative costs pursuant to Rule 231(b) within 30 days of this decision.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion for Entry of Decision, filed May 20, 2024, is granted. It is further
ORDERED that petitioner's Motion for Entry of Decision, filed May 20, 2024, is denied. It is further
ORDERED that petitioner's Motion for Litigation and Administrative Costs, filed June 10, 2024, is denied without prejudice. It is further
ORDERED AND DECIDED that the determinations set forth in the Notice of Determination Concerning Collection Action under Section 6330 of the Internal Revenue Code issued to petitioner on April 6, 2021, for petitioner's Form 941 liabilities, for the tax periods 201612, 201809, and 201812, and upon which this case is based, are not sustained.