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Roach v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 13289-22S (U.S.T.C. Mar. 21, 2023)

Opinion

13289-22S

03-21-2023

JOSEPH M. ROACH Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Diana L. Leyden, Special Trial Judge

This case is calendared for trial at the April 11, 2023, San Antonio, Texas, Trial Session of the Court.

On March 20, 2023, the parties filed a Proposed Stipulated Decision. Upon review of the proposed decision, the Court notes that the parties did not address the addition to tax under the provisions of I.R.C. § 6654 asserted in the notice of deficiency at issue here. We will strike the proposed stipulated decision and order the parties to refile a new proposed stipulated decision consistent with the notice of deficiency. For cause, it is

ORDERED that the Proposed Stipulated Decision, filed March 20, 2023, is hereby stricken from the Court's record in this case. It is further

ORDERED that, on or before April 11, 2023, the parties shall file a revised Proposed Stipulated Decision.


Summaries of

Roach v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 13289-22S (U.S.T.C. Mar. 21, 2023)
Case details for

Roach v. Comm'r of Internal Revenue

Case Details

Full title:JOSEPH M. ROACH Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 21, 2023

Citations

No. 13289-22S (U.S.T.C. Mar. 21, 2023)