Benn v. Comm'r of Internal Revenue

Full title: SARA L. BENN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Feb 15, 2023

No. 27387-21S (U.S.T.C. Feb. 15, 2023)

Opinion

27387-21S

02-15-2023

SARA L. BENN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

EUNKYONG CHOI SPECIAL TRIAL JUDGE.

ORDER

EUNKYONG CHOI SPECIAL TRIAL JUDGE.

Pending before the Court is respondent's motion to vacate, filed January 27, 2023, to which petitioner does not object. Further, upon review of the Stipulation of Settlement, filed December 29, 2022, it appears that the filing is more akin to a stipulation of settled issues.

Upon due consideration and for cause, it is

ORDERED that respondent's above-referenced motion to vacate is granted in that it is:

ORDERED that so much of the Court's Order served January 5, 2023, granting respondent's Motion to Dismiss for Lack of Prosecution, filed December 29, 2022, and dismissing this case for lack of jurisdiction as to petitioner Jonathan M. Thibault, is vacated and set aside. It is further

ORDERED that so much of the Court's Order served January 5, 2023, amending the caption as set forth therein is vacated and set aside. It is further

ORDERED that so much of the Court's Order served January 5, 2023, directing the parties to submit a stipulated decision or file a joint report as set forth therein is vacated and set aside. It is further

ORDERED that, in all other respects, the Court's Order served January 5, 2023, remains in full force and effect. It is further

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed December 29, 2022, is recharacterized as respondent's Motion to Dismiss for Lack of Prosecution as to Petitioner Jonathan M. Thibault. It is further

ORDERED that the Stipulation of Settlement, filed December 29, 2022, is recharacterized as a Stipulation of Settled Issues. It is further

ORDERED that the caption of this case is amended to read: "Sara L. Benn & Jonathan M. Thibault, Deceased, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further

ORDERED that, on or before February 21, 2023, petitioner Sara L. Benn and respondent shall file with the Court a stipulation of settlement as to petitioner Sara L. Benn and respondent, setting forth therein the amounts of the deficiency and accuracy-related penalty due from petitioner Sara L. Benn, if any, for the taxable year 2019.

The parties are informed that, upon the filing of a stipulation of settlement pursuant to this Order, the Court will take action with respect to respondent's Motion to Dismiss for Lack of Prosecution and enter an appropriate decision resolving this case.