Vettel v. Comm'r of Internal Revenue

Full title: CRYSTAL R. VETTEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Jun 16, 2023

No. 18229-22 (U.S.T.C. Jun. 16, 2023)

Opinion

18229-22

06-16-2023

CRYSTAL R. VETTEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Elizabeth Crewson Paris, Judge.

ORDER

Elizabeth Crewson Paris, Judge.

This case was called for a Pretrial Conference and for Trial at the May 8, 2023, Omaha, Nebraska Trial Session of the Court on May 8, 2023, and May 9, 2023.

On June 7, 2023, respondent filed a Motion for Leave to File Status Report, and lodged a Status Report, docket entries 45 and 46 respectively. Respondent's Motion requests that the Court grant respondent leave to file a Status Report explaining account transcripts filed as part of the Fifth Supplemental Stipulation of Facts.

The Motion indicates that, during the trial of this case, which commenced on May 8, 2023, at the Omaha, Nebraska Trial Session of the Court, the Court requested joint account transcripts for petitioner and David Vettel (petitioner's spouse) and separate account transcripts for petitioner's spouse. On May 30, 2023, docket entry 42, the parties filed a Fifth Supplemental Stipulation of Facts which respondent believes needs further explanation regarding penalties listed on the transcripts and has provided an explanation in respondent's Status Report, docket entry 46. In addition, respondent's Motion indicates that petitioner does not object to the granting of this motion.

Respondent's Status Report, docket entry 46, indicates that respondent identified that fraud penalties for petitioner's spouse were applied both to the joint account for petitioner and petitioner's spouse as well as to the separate account regarding petitioner's spouse for taxable years 2008 and 2009. The fraud penalties applied to the joint account have been submitted for abatement. The transcripts also reflect two miscellaneous penalties reported on the 2014 joint account transcript. The parties will be given a later opportunity to address the issue of those penalties appearing on the joint transcript.

After due consideration, and for cause, it is

ORDERED that respondent's Motion for Leave to File Status Report, filed June 7, 2023, docket entry 45, is granted. It is further

ORDERED that respondent's Status Report, lodged June 7, 2023, is filed as of the date of this Order.