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.