Opinion
4531-23L
01-12-2024
ALWAYS CARING HOME CARE SERVICES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
James S. Halpern Judge
The petition in this case was filed in response to a notice of determination sustaining a proposed levy to collect petitioner's Form 941 tax liabilities for periods ending March 31, 2015, December 31, 2019, March 31, 2020, June 30, 2020, and March 31, 2021, and civil penalty liabilities for the taxable periods ending December 31, 2015, December 31, 2016, and December 31, 2017.
On December 29, 2023, at 1:30 PM (docket entry 12) and at 3:49 PM (docket entry 13), the parties filed two proposed stipulated decisions for the Court's consideration. The only difference in the two proposed stipulated decisions is that the counsels' addresses were included on docket entry 12. Upon review thereof, the Court notes that the proposed decision states that the notice of determination "is sustained, except as otherwise provided." The exceptions or modifications, if any, to which this quoted statement may refer are not clear to the Court, insofar as no further information appears above the intended judicial signature of the proposed decision. Moreover, the substantive information appearing below the intended judicial signature of the proposed decision pertains to civil penalties and statutory interest. In view of the foregoing, the Court is unable to process the parties' proposed stipulated decision.
Accordingly, and for cause, it is
ORDERED that the parties' proposed stipulated decisions, filed December 29, 2023, at 1:30 PM (docket entry 12), and at 3:49 PM (docket entry 13), are hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before February 5, 2024, the parties shall file a revised proposed stipulated decision.