TAX COURT OPINION

Case: Arnulfo Ponce
Docket Number: 12336-11
Judge: Kroupa
Opinion Type: bench
Filed: 01/31/2013
Pages: 4

UNITED STATES TAX COURT WASHINGTON, D.C. 20217 : ARNULFO PONCE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ) ) ) ) ) ) ) ) ) Docket No. 12336-11 OR DE R . Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it is ORDERED that the Clerk of the Court shall transmit to petitioner and to respondent a copy of the pages of the transcript of the trial of this case before Judge Diane L. Kroupa in Houston, Texas on January 16, 2013, containing her oral findings of fact and opinion rendered at the trial session at which the case was heard. In accordance with the oral findings of fact and opinion, an appropriate order and decision will be entered. (Signed) Diane L. Kroupa Judge Date: Washington, D.C. January 31, 2013 SERVED FEB - 1 2013 Capital Reporting Company 3 1 2 Bench Opinion by Judge Diane L. Kroupa January 16, 2013 3 Arnulfo Ponce v. Commissioner 4 5 6 7 8 Docket No. 12336-11 THE COURT: The Court has decided to render oral findings of fact and opinion in this case and the following represents the court's Oral Findings of Fact and Opinion. These Oral Findings of Fact and 9 Opinion shall not be relied upon as precedent in any 10 11 12 other case. This bench opinion is made pursuant to the authority granted by section 7459(b) and Rule 152. 13 All section references are to the Internal Revenue 14 15 16 17 Code as amended and in effect for 2000, and all Rule references are to the Tax Court Rules of Practice and Procedure. This case is before us on respondent's 18 motion for entry of decision. The Court scheduled 19 20 respondent's motion for a hearing on the Court's trial session in Houston, Texas on January 14, 2013. 21 Petitioner failed to appear at the hearing. Portia 22 23 24 25 Rose appeared on behalf of respondent. This case was calendared for trial on the May 21, 2012, Houston, Texas trial session. The parties submitted a Stipulation of Facts, a 866.488.DEPO www.CapitalReportingCompany.com Capital Reporting Company 1 2 Supplemental Stipulation of Facts and a Stipulation of Settled Issues (the settlement documents). 3 Petitioner asked the Court for more time to 4 5 6 7 8 substantiate that he is entitled to deduct the contract.labor wages and cost of goods sold and other business expenses he claimed on the return for 2005, 2006, 2007 and 2008 (referred to in this bench opinion as the years at issue). The Court granted 9 petitioner's request, retained jurisdiction and 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 called for various status reports. The Court ordered the parties to work together to resolve this case and directed them to submit a stipulated decision document. In another status report, the parties informed the Court when they had met and also explained that petitioner provided the same documents to respondent that he had previously provided or the documents provided lacked essential information. The Court then advised the parties that, if they did not submit a decision document, the Court would entertain a motion for entry of decision in accordance with the agreement of the parties as reflected in the settlement documents. Respondent filed the motion for entry of decision, which is the subject matter at issue. The 25 Court ordered Petitioner to file a response to 866.488.DEPO www.CapitalReportingCompany.com Capital Reporting Company 5 1 2 3 4 5 respondent's motion. Petitioner failed to file any response. As previously mentioned, petitioner failed to appear at the scheduled hearing before the Court. In addition, respondent has advised the Court and petitioner that the computation attached to the 6 motion resolves all issues addressed in the statutory deficiency notice and materially and significantly reduces petitioner's income tax liabilities for each of the years at issue. Based upon the foregoing, the Court shall issue an order granting respondent's motion for entry of decision and an order and decision setting forth petitioner's tax liabilities for the years at issue in the amounts set forth in respondent's motion. This included the court's oral findings of fact and opinion in this case. (Whereupon, at 2:33 p.m., the above- entitled matter was concluded.) 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 866.488.DEPO www.CapitalReportingCompany.com I