Opinion
14815-22S
06-27-2023
HENRY C. ZERINGUE & SARA H. ZERINGUE, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford Judge
On June 23, 2023, respondent filed a Motion for Entry of Decision, requesting that the Court enter a decision in this case in accordance with the proposed stipulated decision document attached to the motion and the Stipulation of Settled Issues, filed June 7, 2023, both reflecting that for the 2019 taxable year (1) petitioners are liable for a deficiency in income tax in the amount of $6,302.00 and (2) petitioners are not liable for the accuracy-related penalty under I.R.C. section 6662(a). According to respondent, petitioners are unwilling to sign the proposed stipulated decision document because they do not agree with the assessment of interest on the agreed-upon deficiency. Additionally, according to respondent, petitioners' views regarding the granting of the motion are unknown. Upon due consideration, it is hereby
ORDERED that petitioners shall, on or before July 26, 2023, file a response to respondent's Motion for Entry of Decision.