Borgo v. Comm'r of Internal Revenue

Full title: EDWARD MICHAEL BORGO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Dec 18, 2023

No. 1298-23S (U.S.T.C. Dec. 18, 2023)

Opinion

1298-23S

12-18-2023

EDWARD MICHAEL BORGO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Peter J. Panuthos Special Trial Judge

ORDER

Peter J. Panuthos Special Trial Judge

By Notice served August 4, 2023, this case was calendared for trial on the Court's Los Angeles, California trial calendar which commenced on December 11, 2023.

On August 17, 2023, the parties filed a Proposed Stipulated Decision document that was signed respondent and reflected a purported signature of petitioner. On August 21, 2023, the Court entered the Stipulated Decision and this case was closed thereby removing it from the December 11, 2023, Los Angeles, California Trial calendar.

Petitioner appeared at the December 11, 2023, Trial Session of the Court in Los Angeles, California, and asked that this case be called. When this case was called from the calendar, both petitioner and respondent's counsel appeared and were heard. At that time petitioner advised the Court that he had no knowledge of a signed stipulated decision document and that he had not signed the document. The parties agreed to confer, and this case was scheduled for recall later that same day.

When the matter was recalled later that same day, both petitioner and respondent's counsel appeared and were heard. During recall, petitioner was placed under oath. Respondent asserted that the signature on the stipulated decision document was petitioner's and that the parties had signed and agreed to the decision document. Petitioner asserted that the signature was not his and he had never signed any agreement nor ever intended to. Petitioner then made an oral motion to vacate the Court's decision.

Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is

ORDERED that on or before January 10, 2024, respondent shall file with the Court a response to petitioner's oral motion to vacate, therein including the Appeals Officer's statement or any other officer's statement who was involved in the negotiations, and signing of the stipulated decision document in this case. It is further

ORDERED that petitioner's Oral Motion to Vacate is taken under advisement.