Opinion
20174-19L
03-04-2022
Tatsuya Kito Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
David Gustafson Judge
On March 3, 2022, the parties jointly filed a Proposed Stipulated Decision (Doc. 25). Because they have obviously reached a basis of settlement, it is
ORDERED that the Commissioner's motion (Doc. 20) for summary judgment is denied as moot. It is further
ORDERED that the Commissioner's motion (Doc. 24) for a continuance is granted, except that the judge signing this order retains jurisdiction.
However, because the parties' proposed stipulated decision would have us address the six years 2008 and 2011-2015 (i.e., including 2014), whereas the notice of determination on which the petition is based appears to address the five years 2008, 2011-2013, and 2015 (i.e., not including 2014), it seems we do not have jurisdiction to enter the proposed stipulated decision in its entirety. It is therefore
ORDERED that, no later than March 21, 2022, the parties shall file a revised proposed stipulated decision or another appropriate filing.