Opinion
16039-19L
01-20-2023
JOEL ADRIAN BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
On January 6, 2023, the parties filed a joint status report indicating that petitioner Joel Adrian Brown is still evaluating his position regarding the supplemental determinations made by the Independent Office of Appeals. Furthermore, the status report stated that the Commissioner intends on filing a motion for summary judgment if Mr. Brown does not agree with the supplemental determinations. Upon due consideration, it is
ORDERED that, on or before March 9, 2023, the parties shall file a stipulated decision document or in lieu of a stipulated decision document, the Commissioner may file an appropriate motion.