Opinion
9061-19
03-20-2023
PAMELA CHAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge.
This case was on the Court's October 19, 2020 trial calendar for New York City and began with a missing return. Progress was very slow, although the parties did seem to reach a settlement. We finally spoke with the parties on February 8. The gist of the problem is that Ms. Chan believes she has an overpayment from her 2013 tax year that would reduce or perhaps eliminate her tax bill for her 2014 tax year. We explained that our jurisdiction (our power to decide) is limited to her 2014 tax year --and both parties agree that they have settled (mostly in Ms. Chan's favor) their disputes about that tax year. This means that they can agree on the amount of the "deficiency" for that year, even if not the language of a "decision" that might or might not reflect the overpayment of her 2013 tax bill that Ms. Chan claims. Ms. Chan promised to retrieve and send to respondent's counsel copies of her signed returns for 2013- 2015; respondent promised to draft a stipulation agreeing to a deficiency for the 2014tax year for her to review and sign. Respondent recently reported that she's kept her promise, and the returns are now being processed. The case is back on track and it is
ORDERED that on or before June 19, 2023 the parties shall submit settlement documents or respondent shall file a status report describing their progress.