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Estate of Howard v. Moore

United States Tax Court
Sep 8, 2023
No. 22595-22 (U.S.T.C. Sep. 8, 2023)

Opinion

22595-22

09-08-2023

WILLIAM HEBERT MOORE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Tamara W. Ashford Judge

This case is currently calendared for trial at the Session of the Court commencing on September 25, 2023, in Winston-Salem, North Carolina. On September 5, 2023, pursuant to the Court's Standing Pretrial Order served on the parties on May 4, 2023, respondent's counsel filed a Status Report, apprising the Court of the then present status of this case. Respondent's counsel reports that based upon concessions, the parties have reached a basis for settlement and petitioner agrees with the proposed decision document in this case. Respondent's counsel also reports that in June 2023, the Appeals officer assigned to this case prepared a decision document for a zero deficiency and sent it to petitioner for signature. Respondent further reports that on or around June 29, 2023, petitioner signed the decision document and returned it to the Appeals officer; however, upon review of petitioner's account, it was discovered that petitioner is entitled to an overpayment. According to respondent's counsel, on or around August 16, 2023, she prepared a new decision document for petitioner's signature; she expects to receive the signed document from petitioner within 30 days. Upon due consideration, it is hereby

ORDERED that this case is stricken for trial from the September 25, 2023, Winston-Salem, North Carolina Trial Session of the Court. It is further

ORDERED that jurisdiction of this case is retained by this Division of the Court. It is further

ORDERED that the parties shall, on or before October 9, 2023, electronically submit to the Court an agreed stipulated decision document or file status reports, separately or jointly, apprising the Court of the then present status of this case.


Summaries of

Estate of Howard v. Moore

United States Tax Court
Sep 8, 2023
No. 22595-22 (U.S.T.C. Sep. 8, 2023)
Case details for

Estate of Howard v. Moore

Case Details

Full title:WILLIAM HEBERT MOORE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Sep 8, 2023

Citations

No. 22595-22 (U.S.T.C. Sep. 8, 2023)