Opinion
13500-23
09-11-2024
BRIAN RUBIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 6, 2024, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision seeking to resolve this litigation. However, review shows that the decision addresses an addition to tax under section 6651(a)(1) of the Internal Revenue Code (I.R.C.). Conversely, no such addition to tax is reflected on the face of the notice of deficiency for 2019 underlying this proceeding. Rather, such addition to tax is shown only in the attached Report of Income Tax Examination Changes, rendering ambiguous the Court's jurisdiction over such addition to tax in this case.
The premises considered, and for cause, it is
ORDERED that on or before September 30, 2024, respondent shall file report and shall address therein whether the addition to tax under section 6651(a)(1), I.R.C., is properly before the Court in this case.