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Roop v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 10935-22 (U.S.T.C. Mar. 27, 2023)

Opinion

10935-22

03-27-2023

THOMAS T. ROOP & BRYANNA ROOP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth Crewson Paris Judge

This case is calendared for trial at the April 17, 2023, Dallas, Texas Trial Session of the Court.

By Order dated March 20, 2023, docket entry 8, the Court directed respondent, on or before March 28, 2023, to file with the Court: (1) an Amendment to Answer and attach thereto a full and complete copy of the Notice on which this case is based to include a penalty explanation and/or the penalty approval form; and (2) a Status Report as to the then-present status of this case.

On March 20, 2023, respondent filed: (1) an Answer; (2) a Motion to Strike the Answer filed on March 20, 2023; (3) a First Amendment to Answer; and (4) a Status Report, at docket entries 9 through 12 respectively.

Respondent's Motion to Strike the Answer filed on March 20, 2023, docket entry 10, requests the Court strike the March 20, 2023, Answer, docket entry 9, from the record as respondent inadvertently filed a duplicate of the Answer previously filed in this case on June 22, 2022, instead of the Amendment to Answer. The Court will grant respondent's Motion and strike respondent's Answer, filed at docket entry 9.

Respondent's First Amendment to Answer, docket entry 11, has attached thereto as Exhibit A a complete copy of the Notice of Deficiency that forms the basis of this case. Respondent's Status Report, docket entry 12, pursuant to the Court's Order dated March 20, 2023, docket entry 8, indicates that a Proposed Decision has been sent to petitioners for their review and signature and anticipates receiving the signed Decision shortly. Additionally, respondent concedes the I.R.C. § 6662 penalty asserted in the Notice of Deficiency and that the penalty concession was reflected in the Decision that was sent to petitioners. Respondent's First Amendment to Answer, docket entry 11, and respondent's Status Report, docket entry 12, satisfy the Court's Order dated March 20, 2023, docket entry 8.

After due consideration, and for cause, it is

ORDERED that jurisdiction of this case is retained by this Division of the Court until further notice. It is further

ORDERED that this case is stricken for trial from the April 17, 2023, Dallas, Texas Trial Session, and this case is continued. It is further

ORDERED that respondent's Motion to Strike the Answer, filed March 20, 2023, docket entry 10, is granted and respondent's Answer, filed March 20, 2023, docket entry 9, is hereby deemed stricken from the Court's record in this case. It is further

ORDERED that, on or before April 28, 2023, the parties shall submit decision documents or file a Joint Status Report with the Court as to the then-present status of this case.


Summaries of

Roop v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 10935-22 (U.S.T.C. Mar. 27, 2023)
Case details for

Roop v. Comm'r of Internal Revenue

Case Details

Full title:THOMAS T. ROOP & BRYANNA ROOP, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 27, 2023

Citations

No. 10935-22 (U.S.T.C. Mar. 27, 2023)