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Porter v. Comm'r of Internal Revenue

United States Tax Court
Mar 13, 2023
No. 7746-22S (U.S.T.C. Mar. 13, 2023)

Opinion

7746-22S

03-13-2023

BRANDON B. PORTER & MELODY G. PORTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro, Judge

This case is currently calendared for trial during the Court's June 5, 2023, Memphis, Tennessee, trial session. On March 8, 2023, the parties filed a Proposed Stipulated Decision (Doc. 8). Upon review, it appears that the Proposed Stipulated Decision cites 2020 as the taxable year for the I.R.C. §6662(a) penalty. This is incorrect; therefore, the Proposed Stipulated Decision filed March 8, 2023, is erroneous, and will be stricken. Upon due consideration, it is hereby

ORDERED that the parties' Proposed Stipulated Decision, filed March 8, 2023, is stricken from the Court's record in this case. It is further

ORDERED that, on or before March 27, 2023, the parties shall file with the Court either a joint report (or, if that is not expedient, then separate reports) describing the status of the case or a stipulated decision document.


Summaries of

Porter v. Comm'r of Internal Revenue

United States Tax Court
Mar 13, 2023
No. 7746-22S (U.S.T.C. Mar. 13, 2023)
Case details for

Porter v. Comm'r of Internal Revenue

Case Details

Full title:BRANDON B. PORTER & MELODY G. PORTER, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 13, 2023

Citations

No. 7746-22S (U.S.T.C. Mar. 13, 2023)