Opinion
3001-22
07-27-2023
BROOKIE BRISTER A.K.A. BROOKIE HAWKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On July 25, 2023, the parties filed a Proposed Stipulated Decision for the Court's consideration. The proposed decision document states "that there is no deficiency in income tax due from, nor overpayment due to, petitioner for taxable years ending 2012, 2013, 2014, 2015, and 2016." It does not make reference to I.R.C. section 6015 or its application to any of those years.
Upon review of the record, it is not clear that the Court has jurisdiction to enter the parties' proposed decision. The pleadings indicate that our jurisdiction in this case is premised upon I.R.C. section 6015(e). And, although the Petition raises petitioner's entitlement to innocent spouse relief for the taxable years 2012, 2013, 2014, 2015, and 2016, the only notice of final determination attached thereto appears to have been issued solely for 2013. No notice of final determination appears to have been attached to the Answer, nor to any other filing in the record. Moreover, in the Answer respondent denies petitioner's claim that she was denied relief for 2012, 2014, 2015, and 2016, and "alleges that the notice of determination was for the taxable year 2013."
In consideration of the foregoing, it is
ORDERED that, on or before August 28, 2023, the parties shall file a joint report regarding the then-present status of this case and shall attach thereto a copy of each and every notice of final determination upon which this case is based. It is further
ORDERED that action on the parties' Proposed Stipulated Decision shall be held in abeyance pending further direction by the Court.