Opinion
14637-22
06-22-2023
DAWN PHELAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 20, 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 the underlying 2017 taxable year. Review of the record shows that underlying petition seeks relief from joint and several liability pursuant to section 6015 of the Internal Revenue Code (I.R.C.), with respect to the 2017 taxable year. Conversely, however, the record does not reflect issuance by respondent of a Notice of Filing of Petition and Right To Intervene in accordance with Rule 325 of the Tax Court Rules of Practice and Procedure. Hence, prior to entry of any stipulated decision, it is advisable to ensure compliance with relevant procedures.
Additionally, the Proposed Stipulated Decision as filed references "amounts a claim for refund could have been filed on the date of the entry of this decision". Yet the date is entry is an undefined future occurrence and is generally not so used in Tax Court's decisions.
Accordingly, upon due consideration, it is
ORDERED that, on or before July 21, 2023, respondent shall file a Notice of Filing of Petition and Right To Intervene reflecting service on the other individual filing the pertinent joint return(s). It is further
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed June 20, 2023, are hereby deemed stricken from the Court's record in this case.