Opinion
4871-21S
04-11-2022
GWENDOLYN ACEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case was scheduled for trial at the Court's April 11, 2022, Detroit, Michigan, trial session. On April 8, 2022, the parties filed a Proposed Stipulated Decision (Doc. 8) and a Settlement Stipulation (Doc. 9). The Proposed Stipulated Decision fails to address the failure-to-pay addition to tax, pursuant to I.R.C. § 6651(a)(2), raised in the Notice of Deficiency, dated November 23, 2020. The Settlement Stipulation fails to address the additions to tax. The Court is therefore unable to process the parties' Proposed Stipulated Decision and Settlement Stipulation.
Upon due consideration it is
ORDERED that the parties' Proposed Stipulated Decision and Settlement Stipulation, filed April 8, 2022, are hereby deemed stricken from the Court's record and shall not be viewable as part of this case. It is further
ORDERED that this case is stricken from the April 11, 2022, Detroit, Michigan trial session. It is further
ORDERED that the parties shall submit a revised Proposed Stipulated Decision or a Status Report (preferably a joint report) on or before May 27, 2022. It is further
ORDERED that jurisdiction is retained by the undersigned.