Opinion
5313-16
09-20-2021
SCOTT A. BLUM & AUDREY R. BLUM, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Kathleen Kerrigan, Judge.
On February 24, 2021, respondent filed a motion to dismiss and strike the portion of this case related to penalties pursuant to section 6662(h). On May 12, 2021, this Court granted respondent's motion.
All section references are to the Internal Revenue Code, as amended and in effect for the years at issue.
Petitioners filed a motion for reconsideration of the Court's order dismissing and striking the portion of this case related to penalties pursuant to section 6662(h) on June 11, 2021. Respondent filed a response to petitioners' motion to reconsider on July 7, 2021. Respondent is not opposed to petitioners' motion to reconsider.
For premises considered, it is ORDERED that petitioners' motion to reconsider order, dated June 11, 2021 is granted. It is further ORDERED that the Court's May 12, 2021, Order is vacated, and set aside. It is further
ORDERED that respondent's motion to dismiss, filed February 24, 2021, is held in abeyance. It is further
ORDERED that parties shall, on or before October 25, 2021, file a joint report detailing the then-present status of the case.
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