Opinion
19551-18
08-25-2021
Brian Mercer & Beverly Mercer Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Tamara W. Ashford Judge.
On August 20, 2021, pursuant to the Court's February 23, 2021, Order, respondent and petitioner Brian Mercer each filed a Status Report, apprising the Court of the then present status of this case. Respondent reports that the Internal Revenue Service's Cincinnati Centralized Innocent Spouse Organization (CCISO) has determined that petitioner Beverly Mercer is entitled to partial innocent spouse relief under I.R.C. § 6015(c) for the 2014 taxable year. Respondent further reports that he recently forwarded CCISO's Innocent Spouse Allocation Worksheet to each petitioner's counsel and has requested computations for 2014 to account for CCISO's determination. According to respondent, upon receipt of the computations, he expects to send them together along with revised decision documents, to each petitioner's counsel for their review and signature if acceptable. Petitioner Brian Mercer reports that he agrees with respondent's status report. Upon due consideration, it is hereby
ORDERED that the parties shall, on or before November 23, 2021, 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.