Opinion
7964-19
06-21-2024
LANCE C. STANDIFIRD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves, Judge
On March 14, 2024, the Court filed its Memorandum opinion (T.C. Memo. 2024-30), which states at the end thereof: "An appropriate order and decision will be entered."
By Order served April 1, 2024, the Court directed the parties to file computations for entry of decision under Rule 155, Tax Court Rules of Practice and Procedure, for petitioner's income tax deficiencies as they relate to his concessions of the interest and dividend income.
On April 19, 2024, respondent filed a motion for extension of time in which to file computations, which motion the Court granted on April 22, 2024.
On June 14, 2024, respondent filed a Computation for Entry of Decision, attaching thereto a proposed decision document. Upon review of respondent's proposed decision document, the document omits reference to an addition to tax under sec. 6651(a)(2) and instead erroneously refers to an addition to tax under sec. 6651(a)(1).
Upon due consideration of the above and for cause, it is
ORDERED that respondent's Computation for Entry of Decision, filed on June 14, 2024, is deemed stricken from the Court's record in this case. It is further
ORDERED that the parties shall, on or before July 22, 2024, file revised computations for entry of decision under Rule 155, Tax Court Rules of Practice and Procedure, for petitioner's income tax deficiencies as they relate to his concessions of the interest and dividend income.