Opinion
11918-22S
10-20-2023
YVONNE T. WALKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
PETER J. PANUTHOS SPECIAL TRIAL JUDGE.
When this case was called from the San Francisco, California trial calendar on April 17, 2023, there was no appearance by or on behalf of petitioner. Respondent's counsel appeared and was heard. In Status Reports filed March 24, May 17, and June 16, 2023, repondent advised that he was conceding the case in full. The Court directed that settlement documents shall be filed on or before June 16, 2023.
Respondent made several attempts to contact petitioner, and that he has not received the signed settlement documents from petitioner. By Order served July 28, 2023, the Court directed the parties to submit the signed settlement documents on or before August 24, 2023.
On August 25, 2023, respondent filed a Motion for Entry of Decision (motion), requesting that the Court enter a decision in this case in accordance with the proposed decision document attached thereto as Exhibit A, which reflects a deficiency in tax due from petitioner for the taxable year 2018 in the amount of $0.00 and that there are no additions to tax due from petitioner for the taxable year 2018, under the provisions of I.R.C. § 6651(a)(1), 6651(a)(2) or 6654.
By Order served September 26, 2023, the Court directed petitioner, on or before October 16, 2023, to file a response to respondent's Motion for Entry of Decision and indicate whether petitioner objects to the motion, and that failure to comply with this Order may result in the granting of respondent's motion for entry of decision.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion for Entry of Decision, filed August 25, 2023, 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 taxable year 2018.
That there is no addition to tax due from petitioner for the taxable year 2018 under the provisions of I.R.C. § 6651(a)(1).
That there is no addition to tax due from petitioner for the taxable year 2018 under the provisions of I.R.C. § 6651(a)(2).
That there is no addition to tax due from petitioner for the taxable year 2018 under the provisions of I.R.C. § 6654.