Opinion
12592-20L
10-18-2022
JAY B. DORSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson, Judge.
Our order of September 12, 2022 (Doc. 17), recounted the Commissioner's explanation for delay in the progress of this case--viz., that a supplemental notice of determination could not be issued until an erroneous abatement of addition to tax under section 6651(a)(1) had been reversed, and that such reversal required certain administrative procedures--and we ordered "that, no later than October 14, 2022, the Commissioner shall either (a) file a status report to which is attached a supplemental notice of determination, or (b) show cause as to why we should not, for the purpose of learning what is delaying the abatement reversal and what could be done to facilitate it, schedule a hearing at which the relevant IRS personnel would be called to testify." In compliance with our order, the Commissioner filed a status report (Doc. 18) to which is attached a supplemental notice of determination. We appreciate counsel's efforts to achieve this progress. However, as far as we can tell, the status report and the supplemental notice of determination are silent about the reversal of the abatement. We cannot tell whether the 2009 liability referred to (but not quantified) includes the addition to tax. It is
ORDERED that, to the extent our order of September 12, 2022, is still pending as an order to show cause, that order is discharged. It is further
ORDERED that, no later than November 21, 2022, the parties (a) shall file a joint status report (or separate reports, if a joint report is not expedient) that shall explain the outcome of the 2009 addition to tax and (b) shall either (i) file a proposed stipulated decision or (ii) include in their status report their recommendations as to a schedule for further proceedings in this case.