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Gallina v. Comm'r of Internal Revenue

United States Tax Court
Apr 5, 2024
No. 18906-23S (U.S.T.C. Apr. 5, 2024)

Opinion

18906-23S

04-05-2024

JOSEPH ANTHONY GALLINA, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On April 3, 2024, petitioner submitted a document titled "Settlement Offer," which the Court filed under the title "Stipulation Offer." Therein petitioner appears to set forth the terms of a requested settlement of his 2021 tax liability.

Petitioner is advised that the Court is separate and independent from the Internal Revenue Service (IRS or respondent). If petitioner wishes to discuss a settlement of this case, petitioner may contact respondent's counsel directly. Respondent's counsel's contact information is included in the Answer, filed January 19, 2024.

Upon due consideration, it is

ORDERED that petitioner's Stipulation Offer, filed April 3, 2024, at Docket Entry No. 10, is recharacterized as petitioner's Letter. It is further

ORDERED that the Court will take no action on petitioner's Letter at this time.


Summaries of

Gallina v. Comm'r of Internal Revenue

United States Tax Court
Apr 5, 2024
No. 18906-23S (U.S.T.C. Apr. 5, 2024)
Case details for

Gallina v. Comm'r of Internal Revenue

Case Details

Full title:JOSEPH ANTHONY GALLINA, JR., Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Apr 5, 2024

Citations

No. 18906-23S (U.S.T.C. Apr. 5, 2024)