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Briggs v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 14194-22S (U.S.T.C. Mar. 24, 2023)

Opinion

14194-22S

03-24-2023

BILLIE DAWN BRIGGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Kathleen Kerrigan, Chief Judge

On February 16, 2023, the parties filed a Settlement Stipulation and a Proposed Stipulated Decision. However, upon review of latter, the Court notes that the proposed decision document contains a typographical error with respect to the accuracy-related penalty. Nevertheless, the agreement of the parties as to that penalty is clear to the Court based on the content of the Settlement Stipulation.

In view of the foregoing, to give effect to the agreement of the parties in this case, and for cause appearing in the record of the above-docketed matter, it is

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction as to the taxable years 2021 and 2022. All references in the Petition to such taxable years are hereby deemed stricken from the Court's record in this case. It is further

ORDERED that, on the Court's own motion, so much of this case relating to a notice of final determination for [full/partial] disallowance of interest abatement claim (or failure of IRS to make final determination within 180 days after claim for abatement) is dismissed for lack of jurisdiction. All references to such a notice (or failure) are hereby deemed stricken from the Court's record in this case. It is further

ORDERED that the parties' Proposed Stipulated Decision is recharacterized as the parties' Stipulation of Settlement. Taking into account the basis for settlement reached between the parties, as reflected in that document, and incorporating herein the facts stipulated by the parties as the findings of the Court, it is further

ORDERED and DECIDED that there is no deficiency in income tax due from petitioner for the taxable year 2020, and that there is an overpayment in income tax due to petitioner for the taxable year 2020 in the amount of $6,468.00, which amount was paid on April 15, 2021, and for which amount a claim for refund was filed on April 15, 2021, which was within the period provided by I.R.C. § 6511(b)(2), and which claim had not been disallowed before the date of the mailing of the Notice of Deficiency; and

That there is no penalty under I.R.C. § 6662(a) due from petitioner for the taxable year 2020.


Summaries of

Briggs v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 14194-22S (U.S.T.C. Mar. 24, 2023)
Case details for

Briggs v. Comm'r of Internal Revenue

Case Details

Full title:BILLIE DAWN BRIGGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 24, 2023

Citations

No. 14194-22S (U.S.T.C. Mar. 24, 2023)