Lamy v. Comm'r of Internal Revenue

Full title: ASHA MARIA LAMY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Feb 1, 2023

No. 1479-22L (U.S.T.C. Feb. 1, 2023)

Opinion

1479-22L

02-01-2023

ASHA MARIA LAMY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Elizabeth Crewson Paris Judge

ORDER

Elizabeth Crewson Paris Judge

On January 25, 2023, docket entry 11, respondent filed the parties' First Stipulation of Facts consisting of paragraphs 1- 16 with Exhibits 1-J through 12-J attached.

On January 26, 2023, docket entry 12, petitioner also filed a First Stipulation of Facts consisting of paragraphs 1- 15 with Exhibits A through H attached.

This case was called from the calendar at the remote Birmingham, Alabama Trial Session of the Court on January 30, 2023. The parties appeared and were heard. During the Trial Session, the parties were able to discuss this case; a Low-Income Tax Clinic representative was able to assist the petitioner. This case was recalled later in the day and the parties reported progress toward settlement but would need additional time to narrow the issues in this case.

Also the parties stated the First Stipulation of Facts, filed January 25, 2023, docket entry 11, included Exhibits that contained petitioner's sensitive and/or unredacted information. The Court will seal this document. Additionally, petitioner's First Stipulation of Facts, filed January 26, 2023, docket entry 12, was incorrect as to form and indicated that a Supplemental Stipulation of Facts would be filed by respondent that would include most, if not all of petitioner's Exhibits. The Court will strike this document at docket entry 12.

After due consideration, and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that jurisdiction of this case is retained by this Division of the Court until further notice. It is further

ORDERED that this case is continued. It is further

ORDERED that respondent's First Stipulation of Facts, filed January 25, 2023, docket entry 11, is sealed and shall not be inspected by any person or entity not a party to this case, except by Order of the Court. It is further

ORDERED that petitioner's First Stipulation of Facts, filed January 26, 2023, docket entry 12, is hereby deemed stricken from the Court's record. It is further

ORDERED that, on or before March 1, 2023, the parties shall submit a Proposed Stipulated Decision document or file a Joint Status Report with the Court as to the then-present status of this case.