Opinion
16234-21L
04-19-2023
KEALAKAI PUMEHANA LINDSEY-MEYER & KEAO RODNEY MEYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
In the above-docketed matter, petitioners seek review of a Notice of Determination Concerning Collection Action dated April 5, 2021, sustaining a proposed levy action for the taxable years 2015 and 2018. A copy of the Notice that was issued to petitioner Kealakai Pumehana Lindsey-Meyer is attached to the Petition. However, the record does not appear to include a copy of the Notice, if any, that was issued to petitioner Keao Rodney Meyer.
Accordingly, and in order to confirm that the Court has jurisdiction to enter a decision in this case as to Keao Rodney Meyer, the Court directed respondent, by Order served April 5, 2023, to file a report and to attach thereto a complete copy of the Notice, if any, that was issued to Keao Rodney Meyer.
On April 17, 2023, respondent filed a Status Report but attached thereto a copy of the Notice that was issued to Kealakai Pumehana Lindsey-Meyer. As noted, the record already includes a copy of that Notice but does not include a copy of the Notice, if any, that was issued to Keao Rodney Meyer.
Additionally, upon further review of the record, the Court has noted certain discrepancies in this case. In a Status Report, filed December 20, 2021, respondent represented to the Court that petitioners' income tax liability for 2015 had been abated, leaving petitioners with a $0.00 account balance for that year. Consequently, respondent further represented, he anticipated filing a motion to dismiss as to that year on the ground of mootness. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 7 (2006). Respondent attached a copy of petitioners' 2015 account transcript, showing a balance of $0.00 for 2015. In subsequent status reports, respondent has again represented that petitioners have a $0.00 account balance for 2015.
Yet, the Proposed Stipulated Decision filed by the parties on February 28, 2023, proposes to sustain in full respondent's determination for 2015. The Court is unable to reconcile respondent's previous representations regarding petitioners' income tax liability for 2015 with the parties' Proposed Stipulated Decision.
In consideration of the foregoing, it is
ORDERED that the time within which respondent shall file a report in accordance with the Court's Order served April 5, 2023 (and attach a copy of the Notice, if any, issued to Keao Rodney Meyer), is hereby extended to May 11, 2023. It is further
ORDERED that, in the report that respondent files pursuant to this Order, respondent shall also address the discrepancies (discussed above) between respondent's previous representations to the Court regarding the status of petitioners' income tax for 2015 and the parties' Proposed Stipulated Decision.