Pham v. Comm'r of Internal Revenue

Full title: LINH V. PHAM & SAMANTHA NGUYEN, Petitioners v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Jul 30, 2024

No. 36179-21 (U.S.T.C. Jul. 30, 2024)

Opinion

36179-21

07-30-2024

LINH V. PHAM & SAMANTHA NGUYEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cary Douglas Pugh, Judge.

ORDER

Cary Douglas Pugh, Judge.

Stipulated Decision Documents were entered in this case on June 6, 2024. On July 23, 2024, respondent filed a document titled "Motion for Leave to File Out of Time a Proposed Stipulated Decision" and lodged a copy of the Stipulated Decision entered on June 6, 2024. Upon review of the motion, it appears to the Court that respondent's counsel intended to file a Motion for Leave to File Out of Time a Motion to Vacate, and lodge a Motion to Vacate and a corrected Proposed Stipulated Decision. Upon due consideration and for cause, it is hereby

ORDERED that respondent's Motion for Leave to File out of Time a Proposed Stipulated Decision, filed July 23, 204, is retitled "Motion for Leave to File out of Time a Motion to Vacate". It is further

ORDERED that respondent's Motion for Leave to File Motion to Vacate is granted. It is further

ORDERED that, on or before September 27, 2024, the parties shall file a Motion to Vacate, and lodge an updated Proposed Stipulated Decision.