Opinion
6151-24
06-14-2024
DALE ALLEN GROSS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 12, 2024, the parties filed a revised Proposed Stipulated Decision and Settlement Stipulation. The revised proposed decision document states that the claim for refund (resulting in the overpayment shown in the document) was filed on April 3, 2023; however, under I.R.C. section 6513(a), it appears that this claim would be considered as filed on the last day prescribed for the return, that is, April 15, 2023, as stated in the parties' previously filed (and now stricken) proposed stipulated decision.
Moreover, in the Court's Order served May 31, 2024, the Court noted that the Statement of Account (Form 3623) attached to the previously filed and (now stricken) settlement stipulation did not contain relevant information necessary for the Court to determine an overpayment, see I.R.C. § 6512(b)(3), such as (1) the date on which the overpayment was paid (or deemed paid), (2) the date the claim for refund was filed, and (3) the date of the mailing of the notice of deficiency. The Statement of Account (Form 3623) attached to the revised Settlement Stipulation still omits this information from the boxes designated for it on the Form.
Because the Court is unable to enter the revised proposed decision document, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation filed on June 12, 2024, are deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before July 15, 2024, the parties shall file a further revised proposed stipulated decision and settlement stipulation addressing the discrepancies and defects noted above.