Opinion
11613-20
09-28-2022
BARBARA B. JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
David Gustafson, Judge
This case was set for trial in February 2022, but on February 18, 2022, we received from the Commissioner a status report (Doc. 8) stating that the parties had reached agreement "[t]hat there is no deficiency in income tax due from petitioner for the taxable year 2019 and that there is an overpayment in income tax for the taxable year 2019 in the amount of $8,706.00", that he had sent a proposed stipulated decision to petitioner Barbara B. Jones, and that he and was awaiting her return of the signed documents. More than six months passed. On September 8, 2022, having received no further filings in this case, we ordered the parties to submit their proposed stipulated decision by September 26, 2022. On that date the Commissioner filed a status report (Doc. 13), describing multiple unsuccessful attempts to get a signed proposed stipulated decision from Ms. Jones. The status reports asks for 60 days to file the proposed stipulated decision. It is
ORDERED that, if no proposed stipulated decision has been filed by November 21, 2022, then by that date Ms. Jones shall show cause (that is, she shall explain in writing in a filing made with the Court) why the Court should not enter decision in accord with the alleged agreement of the parties--i.e., zero deficiency and an overpayment of $8,706. If by that date no proposed stipulated decision is filed and she does not make a filing in response to this order, then we expect to enter decision consistent with the agreement that the Commissioner has alleged.