Opinion
2703-23L
02-07-2024
ADDEO MUSIC INTERNATIONAL INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
This case was set for hearing at the Court's New York City, New York, Trial Session of the Court commencing on February 5, 2024. On February 2, 2024, the Company filed a Motion for Continuance seeking a postponement of the hearing to obtain legal counsel who could assist the Company in responding to the pending Motion for Summary Judgment. The Company filed a supplement to its motion on February 4, 2024.
This case was called from the calendar for the trial session of the Court on February 5, 2024, for cases where New York City, New York, was listed as the place of trial. Eric Addeo, an officer and on behalf of the Company, and counsel for the Commissioner appeared and was heard. After a brief discussion, counsel for the Commissioner orally moved to dismiss on the ground of mootness for the (1) civil penalty under section 6721(e) for the tax year ending December 31, 2015; and (2) corporate income tax liability for the tax year ending December 31, 2020. The Company did not object to the Commissioner's oral motion. Thereafter, the parties desired an opportunity to meet and confer to possibly resolve the remaining issues in the case.
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times.
The case was then recalled from the calendar. Again, Eric Addeo and counsel for the Commissioner appeared and was heard. Counsel for the Commissioner stated her belief that the parties had reached a basis for settlement on all remaining issues. The Company orally moved for an abatement of interest accrued related to the employment tax liabilities for the tax periods ending March 31, 2014, June 30, 2014, and September 30, 2014.
Upon due consideration of foregoing, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that petitioner's Motion for Continuance, filed February 2, 2024 and as supplemented February 4, 2024, is denied. It is further
ORDERED that the Commissioner's Oral Motion to Dismiss on Ground of Mootness is granted, and this case is dismissed as moot insofar as it relates to the (1) civil penalty liability under section 6721(e) for the tax year ending December 31, 2015; and (2) corporate income tax liability for the tax year ending December 31, 2020. It is further
ORDERED that the Company's Oral Motion for Abatement of Interest is denied. It is further
ORDERED that the Commissioner's Motion for Summary Judgment, filed November 7, 2023, is denied. It is further
ORDERED that the Declaration of Marissa J. Savit in Support of Motion for Summary Judgment, filed November 7, 2023, is 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 hearing at the above-referenced trial session. It is further
ORDERED that, on or before April 5, 2024, the parties shall file a proposed stipulated decision or a joint status report (separate reports, if expedient) to inform the Court of the then-present status of this case. It is further
ORDERED that jurisdiction of this case is retained by the undersigned.