Opinion
5654-21S
12-21-2021
Steven Anthony Gaioni Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On April 30, 2021, the Court issued an Order To Show Cause directing petitioner to show cause, in writing, why the Court should not issue an Order directing that the small tax case designation be removed in this case. Petitioner failed to file a response to the Court's Order To Show Cause.
On December 14, 2021, the parties filed a settlement stipulation and proposed stipulated decision. However, the settlement stipulation and proposed stipulated decision appear to cover only the taxable year 2017. Both the 2015 and 2017 taxable years have been placed at issue by the pleadings in this case, and the Court can enter only one decision in any case. Thus, the Court cannot enter a stipulated decision covering only one of the two taxable years at issue.
Upon due consideration of the foregoing, and it appearing that this case is ineligible to be conducted under the small tax case procedures, it is
ORDERED that the Court's Order To Show Cause, issued April 30, 2021, is hereby made absolute. It is further
ORDERED that the Clerk of the Court shall delete the letter "S" from the docket number and other records of the Court in this case. It is further
ORDERED that the parties' settlement stipulation and proposed stipulated decision, filed December 14, 2021, are hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before January 20, 2022, the parties shall file either (1) a revised settlement stipulation and proposed stipulated decision or (2) a joint report regarding the then-present status of this case.