Opinion
24052-22
11-15-2023
SABRA MARIA SEYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
By Order issued October 26, 2023, the Court deemed stricken from the record in this case the parties' Settlement Stipulation (Docket Index No. 15) and Proposed Stipulated Decision (Docket Index No. 16). The Court also removed the "small tax case" designation from this case.
Further review of the record establishes that petitioner is disputing only the penalty under I.R.C. § 6662(a), the amount of which is less than $50,000. Accordingly, the Court will amend its October 26, 2023, Order to reflect that this case was properly designated as a "small tax case."
With respect to the stricken Settlement Stipulation and Proposed Stipulated Decision, the Court notes that there is a discrepancy in those filings as to the amount of the overpayment in income tax due to petitioner for taxable year 2020. Accordingly, even if the decision documents were not stricken, the Court would be unable to process the Proposed Stipulated Decision.
Upon due consideration and for cause, it is
ORDERED that the Court's Order issued October 26, 2023, is amended in that (1) the first ORDERED paragraph is deemed stricken, and (2) the second ORDERED paragraph is deemed stricken. It is further
ORDERED that the caption of this case is amended by adding the letter "S" to the docket number, and the Clerk of the Court shall process this case to trial or other disposition as a small Tax Court case. It is further
ORDERED that in all other respects, the Court's Order issued October 26, 2023, remains in full force and effect. It is further
ORDERED that, on or before December 6, 2023, the parties shall file revised proposed decision documents for the Court's consideration.
The parties are advised that the docket number on the revised proposed decision documents should include the letter "S".