Opinion
17579-18
12-08-2023
RICHARD JOHN CARDULLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
James S. Halpern, Judge.
The opinion in this case was released on July 19, 2023. Petitioner moved under Rule 192, of the Tax Court Rules of Practice and Procedure, for an order fixing the amount of an appellate bond by submitting the following documents on November 28, 2023: docket entry 76, the document was not signed; docket entries 77 and 78, the documents were submitted inadvertently upside down; and docket entry 79 (Motion).
Pursuant to a recorded telephonic conference call with the parties on December 7, 2023, an appropriate amount was agreed on, in addition to the Court striking from the record docket entries 76, 77, and 78. Therefore, it is
ORDERED that due to errors the above-referenced docket entries 76, 77, and 78 are hereby deemed stricken from the Court's record and shall not be viewable as part of this case. It is further
ORDERED that petitioner's Motion (docket entry 79) is granted, in that the amount of the bond to be filed by petitioner under section 7485(a) to stay assessment or collection of tax pending appeal of this case is fixed at $107,000. It is further
ORDERED that the appeal bond should be drawn on a company meeting the requirements of 31 U.S.C. § 9304(a). Petitioner may wish to consult a list of approved companies at www.fiscal.treasury.gov/fsreports/ref/suretyBnd/c570_a-z.htm.