Opinion
6533-22
12-14-2023
DAVID H. LAVINE & RISE B. LAVINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 12, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for one of the underlying taxable years, i.e., 2019. However, review has raised concerns with respect to inconsistencies vis-a-vis the presentation in the Proposed Stipulated Decision versus the record in this case. To wit, the decision reflects a table setting forth deficiencies and penalties due from "petitioners" for the taxable years 2010, 2011, 2012, and 2018. Conversely, the sole copy of a notice of deficiency in the record for 2010 was issued only to petitioner David H. Lavine, such that Rise B. Lavine's 2010 tax year would appear not to be before the Court in this proceeding. Similarly, penalties under section 6663 (or section 6662(a)) of the Internal Revenue Code (I.R.C.) for 2011 and 2012 do not appear to have been asserted in the notice of deficiency for those years issued to Rise B. Lavine.
The premises considered, and for cause, it is
ORDERED that, on or before January 3, 2024, respondent shall file a report and shall clarify therein the periods and penalties properly before the Court as to each taxpaying, attaching any relevant supporting documentation. Alternatively, the parties may, if appropriate, submit revised decision documents that address the just-referenced discrepancies.