Hamelin v. Comm'r of Internal Revenue

Full title: ANGELA HAMELIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 6, 2022

No. 8900-20S (U.S.T.C. Apr. 6, 2022)

Opinion

8900-20S

04-06-2022

ANGELA HAMELIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Adam B. Landy Special Trial Judge

ORDER

Adam B. Landy Special Trial Judge

This case is scheduled for trial at the Court's April 11, 2022, Detroit, Michigan, trial session. On March 31, 2022, the parties filed a Proposed Stipulated Decision (Doc. 16). The Proposed Stipulated Decision fails to address the failure-to-pay addition to tax, pursuant to I.R.C. § 6651(a)(2), raised in the Notice of Deficiency, dated February 18, 2020. The Court is therefore unable to process the parties' Proposed Stipulated Decision.

Upon due consideration it is

ORDERED that the parties' Proposed Stipulated Decision, filed March 31, 2022, is hereby deemed stricken from the Court's record and shall not be viewable as part of this case. It is further

ORDERED that this case is stricken from the April 11, 2022, Detroit, Michigan trial session, and the parties are excused from appearing at the calendar call. It is further

ORDERED that the parties shall submit a revised Proposed Stipulated Decision or a status report (preferably a joint report) on or before May 27, 2022. It is further

ORDERED that jurisdiction is retained by the undersigned.