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Perez v. Comm'r of Internal Revenue

United States Tax Court
Aug 8, 2023
No. 4042-22 (U.S.T.C. Aug. 8, 2023)

Opinion

4042-22

08-08-2023

AXEL O. PEREZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Christian N. Weiler Judge.

This case was called from the calendar of the Court's February 6, 2023, Chicago, Illinois trial session. During calendar call the parties informed the Court that a basis for settlement had been reached and the parties were ordered to file a proposed stipulated decision.

On April 7, 2023, respondent filed a status report stating that in order for the parties to file signed stipulation and decision documents in this case, respondent needed to make changes to petitioner's 2017 account, which include updating the Assessment Statute Expiration Date, correcting the originally filed return information, and reversing barred overpayments; and that due to the nature of these changes, respondent's counsel was still awaiting the updates to post on petitioner's account. On May 17, 2023, and June 16, 2023, respondent filed status reports stating that respondent is still in the process of reversing the barred overpayment that was transferred to excess collection. On August 2, 2023, respondent filed a status report advising this Court that he has successfully reversed the barred overpayment in this case and has requested computations.

Upon due consideration, it is

ORDERED that on or before September 4, 2023, the parties shall file a proposed stipulated decision in this case.


Summaries of

Perez v. Comm'r of Internal Revenue

United States Tax Court
Aug 8, 2023
No. 4042-22 (U.S.T.C. Aug. 8, 2023)
Case details for

Perez v. Comm'r of Internal Revenue

Case Details

Full title:AXEL O. PEREZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 8, 2023

Citations

No. 4042-22 (U.S.T.C. Aug. 8, 2023)