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Mujica v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 8749-22S (U.S.T.C. Mar. 3, 2023)

Opinion

8749-22S

03-03-2023

MANUEL MUJICA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Eunkyong Choi Special Trial Judge.

On February 10, 2023, the parties filed a Proposed Stipulated Decision document (index #8). Upon review it was seen that the proposed decision document references the taxable year 2019. However, in all documents included in petitioner's petition filed April 8, 2022, the year at issue appears to be 2020. On February 13, 2023, the Court served an Order on the parties instructing respondent to on or before February 28, 2023, file a response to this Order, noting therein the appropriate taxable year at issue and attach thereto, a complete copy of the deficiency notice issued to petitioner for the year upon which this case is based. On February 24, 2023, respondent filed a Response to Order in which he stated the relevant tax year at issue is 2020, and the parties inadvertently filed the proposed stipulated decision with the incorrect tax year. Respondent's counsel is sending a corrected decision document to petitioner for signature and will file it with the Court once it is returned. Therefore, the Proposed Stipulated Decision document filed February 10, 2023, is erroneous, and we will strike it and instruct the parties to file a corrected one.

Upon due consideration and for cause, it is hereby:

ORDERED that the parties Proposed Stipulated Decision filed February 10, 2023, (index #8) is stricken from the Court's record in this case. It is further

ORDERED that on or before April 3, 2023, the parties shall file with the Court a corrected Proposed Stipulated Decision document including the correct taxable year throughout as noted in the Notice of Deficiency or file a joint report (or separate reports, if preferred) regarding the then-present status of this case.


Summaries of

Mujica v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 8749-22S (U.S.T.C. Mar. 3, 2023)
Case details for

Mujica v. Comm'r of Internal Revenue

Case Details

Full title:MANUEL MUJICA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 3, 2023

Citations

No. 8749-22S (U.S.T.C. Mar. 3, 2023)