Opinion
12379-21
01-09-2023
RAY WASHINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
On December 12, 2022, the Commissioner filed a motion for entry of decision requesting that the Court enter a decision in the amounts as set forth therein. In the motion, the Commissioner does not address the addition to tax under Internal Revenue Code (I.R.C.) § 6654 for taxable year 2016, as set forth in the April 12, 2021 notice of deficiency. Upon due consideration, it is
ORDERED that, on or before January 19, 2023, the Commissioner shall file a supplement to his motion for entry of decision, addressing the addition to tax under I.R.C. § 6654. It is further
ORDERED that in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Ray Washington at his address of record.