Koch v. Comm'r of Internal Revenue

Full title: HAYKUHI N. KOCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 12, 2023

No. 11898-22 (U.S.T.C. Apr. 12, 2023)

Opinion

11898-22

04-12-2023

HAYKUHI N. KOCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Elizabeth A. Copeland Judge.

ORDER

Elizabeth A. Copeland Judge.

This case is calendared for trial at the Trial Session of the Court scheduled to commence on April 17, 2023, in Cleveland, Ohio.

On March 27, 2023, the parties filed with the Court a Proposed Stipulated Decision (Index No. 10). Upon review, it appeared to the Court that although taxable year 2015 was referenced by the parties in the Petition and Answer, there was no Notice of Determination in the record of this case for that year. On April 11, 2023, the parties filed with the Court an amended Proposed Stipulated Decision (Index No. 11), which addressed the lack of Notice of Determination for taxable year 2015.

Upon due consideration, and for cause, it is

ORDERED that the parties' Proposed Stipulated Decision at Index No. 10, filed with the Court on March 27, 2023, is stricken from the record.