Opinion
36384-21S
06-23-2022
JOHN MARMO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge.
On June 16, 2022, the parties filed a Proposed Stipulated Decision for the Court's consideration. However, upon review thereof, the Court notes that the caption on that document is incorrect, insofar as the docket number lacks an "S". Consequently, the Court is unable to process the parties' Proposed Stipulated Decision.
Additionally, upon review of the record in this case, the Court notes that the First Amended Petition, filed April 4, 2022, alleges that a notice was issued to petitioner for the taxable year 2019. Respondent denies that allegation in the Answer to Amended Petition, filed May 27, 2022, and the record does not appear to include any such notice. The parties' Proposed Stipulated Decision relates to the taxable year 2018 only.
In view of the foregoing, to give effect to the agreement of the parties in this case, and for cause, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction as to the taxable year 2019. It is further
ORDERED that so much of this case relating to the taxable year 2019 is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that the parties' Proposed Stipulated Decision is recharacterized as the parties' Settlement Stipulation. It is further
ORDERED that respondent's Motion to Change Place of Trial to Tampa, Florida, filed March 9, 2022, is denied as moot. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2018 in the amount of $2,303.00.