Opinion
9297-21S
09-08-2022
DEBBIE R. MESSER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ELIZABETH CREWSON PARIS JUDGE
On August 15, 2022, docket entry 9, respondent filed a Motion to Dismiss for Failure to Properly Prosecute.
On September 1, 2022, docket entry 10, respondent filed a Stipulation of Settlement which indicates that petitioner signed a proposed decision document prepared by the Independent Office of Appeals. The document, however, contained errors such as adding penalty language when a penalty was not at issue and leaving off the "S" in the docket number. Respondent attached therein as Exhibit A, a copy of the signed decision document respondent's counsel received from the Independent Office of Appeals for the Court's review.
The Court will deny as moot respondent's Motion to Dismiss for Failure to Properly Prosecute and enter and Order and Decision in this case reflecting the parties' Stipulation of Settlement.
This case was called for Hearing from the calendar at the remote Birmingham, Alabama, Trial Session of the Court on September 6, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
After due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed August 15, 2022, docket entry 9, is denied as moot.