Opinion
20766-21
11-21-2022
LACEY ALLYN WEBER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Tamara W. Ashford Judge
On November 14, 2022, respondent filed a Motion for Entry of Decision, requesting that the Court enter a decision pursuant to the parties' agreement and in accordance with a proposed decision document (which respondent attached to the motion), which reflects that (1) there is no deficiency in income tax due from, nor overpayment due to, petitioner for the 2018 taxable year and (2) there is no penalty due from petitioner under I.R.C. section 6662(a) for the 2018 taxable year. In the motion respondent states that on October 25, 2022, he received a telephone call from petitioner informing him that she had received the decision document and asking about the address listed underneath her signature section in the decision document. Respondent further states that petitioner indicated that she would return a signed copy of the decision document to him; as of the date of filing his motion, he has not received a signed copy of the decision document from petitioner, nor has he received any further communication from her (including in response to voicemails he left for her on November 7 and 9, 2022). Upon due consideration, it is hereby
ORDERED that respondent's Motion for Entry of Decision, filed November 14, 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 2018 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 2018 taxable year.