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Smaw v. Comm'r of Internal Revenue

United States Tax Court
Mar 25, 2022
No. 3069-21S (U.S.T.C. Mar. 25, 2022)

Opinion

3069-21S

03-25-2022

IVORY P. SMAW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Adam B. Landy Special Trial Judge

This case is scheduled for trial at the session of the Court to commence at Detroit, Michigan on April 11, 2022. On March 18, 2022, the parties filed a Proposed Stipulated Decision. In reviewing the submission, the Proposed Stipulated Decision suggests that an overpayment is due to petitioner, but the parties did not file a Settlement Stipulation. After inquiry by the undersigned's Chambers Administrator, respondent's counsel confirmed that the Proposed Stipulated Decision, as filed, is incorrect. The Court is therefore unable to process the parties' Proposed Stipulated Decision.

Upon due consideration, it is

ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on April 11, 2022. It is further

ORDERED that, on or before May 6, 2022, the parties shall electronically file a revised proposed stipulated decision or status report (preferably a joint report) to inform the Court of the then-present status of the case. It is further

ORDERED that the parties' Proposed Stipulated Decision, filed March 18, 2022, is hereby deemed stricken from the Court's record and shall not be viewable as part of this case. It is further

ORDERED that jurisdiction of this case is retained by the undersigned.


Summaries of

Smaw v. Comm'r of Internal Revenue

United States Tax Court
Mar 25, 2022
No. 3069-21S (U.S.T.C. Mar. 25, 2022)
Case details for

Smaw v. Comm'r of Internal Revenue

Case Details

Full title:IVORY P. SMAW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 25, 2022

Citations

No. 3069-21S (U.S.T.C. Mar. 25, 2022)