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Yebuah v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 26944-21S (U.S.T.C. Nov. 30, 2022)

Opinion

26944-21S

11-30-2022

MARY E. YEBUAH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On May 24, 2022, the Court issued an Order requesting that respondent file a response and attach thereto a complete copy of the Notice of Deficiency on which this case was based. On June 13, 2022, respondent filed a Response indicating that he attached "copies of the Notices of Deficiency issued to petitioner for taxable years 2018 and 2019." Upon review, the attachment respondent refers to as the Notice of Deficiency for 2019 is actually an incomplete copy of a Notice CP2000.

On November 28, 2022, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation. However, review shows that the decision references 2018 and 2019, whereas the underlying notice of deficiency only references 2018.

The premises considered and for cause, it is

ORDERED that the Proposed Stipulated Decision, filed November 28, 2022, is hereby deemed stricken from the Court's record in this case. It is further

ORDERED that the parties shall, on or before December 22, 2022, file a revised Proposed Stipulated Decision.


Summaries of

Yebuah v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 26944-21S (U.S.T.C. Nov. 30, 2022)
Case details for

Yebuah v. Comm'r of Internal Revenue

Case Details

Full title:MARY E. YEBUAH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 30, 2022

Citations

No. 26944-21S (U.S.T.C. Nov. 30, 2022)