Opinion
24164-21
06-27-2023
MARCELLAS MARTINEZ SMITH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford, Judge.
On October 18, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. By Order served on the parties on October 20, 2022, the Court ordered petitioner to show cause in writing, on or before November 2, 2022, why this case should not be dismissed for lack of prosecution. On June 23, 2023, the parties filed a Proposed Stipulated Decision purporting to resolve all issues in this case. Review of this document, however, shows that the parties inadvertently omitted the I.R.C. section 6651(a)(1) addition to tax for the 2016 taxable year. On June 26, 2023, the parties filed a correct Proposed Stipulated Decision that resolves all issues in this case. Upon due consideration, it is hereby
ORDERED that the Court's Order to Show Cause, served on the parties on October 20, 2022, is discharged. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed October 18, 2022, is denied as moot. It is further
ORDERED that the parties' Proposed Stipulated Decision, filed June 23, 2023, and referenced as docket entry number 21, is stricken from the Court's record.