Opinion
16814-23
06-20-2024
HIEU HOANG DO & LIEN T. PHAN DO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 20, 2024, the parties filed a Proposed Stipulated Decision for the Court's consideration. The proposed decision document is premised upon a Settlement Stipulation filed on the same date, reflecting an overpayment for the taxable year 2021. However, these two documents do not contain sufficient information for the Court to determine the overpayment shown in the proposed decision document.
More specifically, the proposed decision document does not state which of the three fact patterns under I.R.C. section 6512(b)(3)(C) is applicable in this case; that is, whether with respect to petitioners' claim for refund for 2021, (1) it had not been disallowed before the date of the mailing of the notice of deficiency; (2) it had been disallowed before the date of the mailing of the notice of deficiency and a timely suit for refund could have been commenced as of that date; or (3) a suit for refund had been commenced before the date of the mailing of the notice of deficiency within the period specified in I.R.C. section 6532. See I.R.C. § 6512(b)(3)(C)(i)-(iii). Because that information must appear in the Court's decision determining an overpayment, see I.R.C. § 6512(b)(3), it is
ORDERED that the above-referenced Proposed Stipulated Decision is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before July 22, 2024, the parties shall file a revised proposed stipulated decision.