Opinion
37811-21
07-01-2024
LYNETTE ANGLIN-SIMMONS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge
According to petitioner's Status Report, filed June 26, 2024, she is entitled to an overpayment of her 2019 federal income tax in excess of the amount she agreed to when the case was called for trial in Washington, D.C. on April 18, 2024. Her explanation in the Status Report for refusing to sign a proposed stipulated decision and related document(s), and her claim to a larger overpayment notwithstanding, she is bound by the agreement read into the record during the above-referenced proceedings. As explained in the Order served May 23, 2024, however, to order an overpayment in a decision the Court must make specific findings of fact that, at this stage of the proceedings, can be supported only by stipulation of the parties.
Unless the basis of settlement agreed to between the parties as shown in the transcript of the above-referenced proceedings is reflected in a proposed stipulated decision supported by a stipulation of settlement, the Court will close this case by entry of a decision that for 2019 shows that there is no deficiency in petitioner's federal income tax, that petitioner's federal income tax has not been overpaid, and that petitioner is not liable for an I.R.C. section 6662(a) penalty. Premises considered, it is
ORDERED that the Court will take the action contemplated above unless a proposed stipulated decision, supported by a stipulation of settlement is submitted to the Court not later than July 31, 2024.