Opinion
280-20S
11-17-2021
Erin Jennifer Reeves, Petitioner and Russ Patrick Reeves, Intervenor v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
For cause, it is
ORDERED that respondent's motion for extension of time, filed November 1, 2021, is moot. It is further
ORDERED that although this case has been dismissed for lack of prosecution as to the intervenor, the intervenor remains a party to the case. That being so it is further
ORDERED that respondent's motion to change or correct caption, filed November 2, 2021, is denied. Consistent with the basis of settlement agreed upon the parties as reflected in the above-referenced proposed stipulated decision, now treated as a stipulation of settlement, it is further
ORDERED and DECIDED: That for 2017, there is a $4,843 deficiency in petitioner's Federal income tax before the application of I.R.C. §6015(c), and that after the application of I.R.C. § 6015(c), there is no deficiency in petitioner's Federal income tax, and petitioner's Federal income tax has not been overpaid.