Williams v. Comm'r of Internal Revenue

Full title: JEFFERY CLINTON WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Mar 16, 2023

No. 33410-21S (U.S.T.C. Mar. 16, 2023)

Opinion

33410-21S

03-16-2023

JEFFERY CLINTON WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Peter J. Panuthos Special Trial Judge

ORDER

Peter J. Panuthos Special Trial Judge

On October 7, 2022, a stipulated decision was entered in this matter. The document was signed by petitioner and counsel for respondent. The document reflects a deficiency of $3,947 for the taxable year 2018. This is the identical amount as set forth in the notice of deficiency.

On November 8, 2022, petitioner filed a motion to vacate decision. In his motion, petitioner asserts that he did not intend to settle this matter particularly since he provided an amended tax return to respondent.

By Order dated January 30, 2023, the Court set this matter for a remote hearing on March 15, 2023. When this case was called for hearing, petitioner appeared remotely. There was no appearance by or on behalf of respondent.

Petitioner was placed under oath and presented some background as to the circumstances of his signing the stipulated decision document and the reasons for his current disagreement. In particular, petitioner testified that he had previously provided an amended return to respondent and more recently provided a copy of said return to Mr. Moore. Petitioner advised that he had not received a response from the IRS with respect to the amended return. The Court had a few questions for petitioner as he presented his position. The Court took petitioner's motion to vacate under advisement. The Court will inquire as to the circumstances of respondent's counsel failure to appear at the scheduled hearing and further direct respondent's counsel to review the hearing transcript and respond to issues raised.

Premises considered, it is hereby

ORDERED that, on or before April 7, 2023, respondent's counsel shall file a status report concerning his failure to appear at the scheduled hearing held on March 15, 2023. It is further

ORDERED that respondent's counsel shall review the transcript of the hearing held on March 15, 2023, and provide in the status report due, on or before April 7, 2023, a full and complete explanation which is responsive to petitioner's concerns.