Opinion
27409-21 29099-21 29103-21 29104-21 29106-21
02-15-2023
DEAN G. STEELE, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph Robert Goeke, Judge
Pursuant to Rule 152(b) of the Tax Court Rules of Practice and Procedure, it is
ORDERED that the Clerk of the Court shall transmit herewith to petitioner and to the Commissioner a copy of the pages of the transcript of the trial in these cases before Judge Joseph Robert Goeke at Tampa, Florida containing his oral findings of fact and opinion rendered at the trial session at which these cases were heard.
In accordance with the oral findings of fact and opinion, appropriate decisions will be entered in Docket Nos. 27409-21, 29099-21, 29104-21 and 29106-21 and a decision will be entered under Rule 155 in Docket No. 29103-21.
Bench Opinion by Judge Joseph R. Goeke
February 7, 2023
Dean G. Steele, et al. v. Commissioner
Docket Nos. 27409-21, 29099-21, 29103-21, 29104-21, 29106-21
THE COURT: The Court has decided to render a bench opinion in these cases pursuant to the authority of our rules and the Internal Revenue Code. This opinion is not properly cited as authority in any other case, but is otherwise an effective opinion of the Court.
The parties have stipulated the facts of these cases in the Stipulation of Facts that's been admitted in the record and contains various paragraphs for each of the consolidated years in question that lay out the amounts of receipts and payments that the Petitioner received for performing various services in each of those years. The Court will not go over those amounts as they are stated in the Stipulation and reflected in the Pre-Trial Memorandum submitted by Respondent.
The cases also involve additions to tax for certain years under section 6651(a)(1) and 6651(a)(2), and finally, additions to tax under section 6662(a) for which Respondent has demonstrated that there is appropriate supervisory approval in accord with the precedent in the circuit to which these cases might be appealed, the 11th Circuit Court of Appeals.
Accordingly, this opinion will result in the Court's sustaining the deficiencies and additions to tax for each of the years in dispute, except for 2014, for which a Rule 155 computation will be necessary to reflect an overpayment that is ultimately due the Petitioner after the determination of de minimus deficiency for that year.
The Petitioner and Respondent have stipulated that the Petitioner received payments for services in each of the different dockets in dispute. There's a separate docket for each of the years 2013 through 2017, and as stated previously, the deficiencies in income tax and the additions to tax as determined in those Notices of Deficiency are sustained, except for the year 2014, which in addition to a determination of deficiency in the amount of $11, a computation of the overpayment to which the Petitioner is entitled must be done to reflect the payments which he made for that year.
This opinion is unusual because the parties have agreed on the result and simply wanted the result reflected in a bench opinion of the Court. I will not reiterate the deficiency amounts and the additions to tax for each year as they are as determined in the Notices of Deficiency for each of the separate dockets and as reflected in Respondents Pre-Trial Memorandum.
Accordingly, a decision will be entered for Respondent in all the years except for 2014, which as I stated previously, will be the subject of a Rule 155 computation.
This concludes the Court's oral findings of fact and opinion in these cases.
(Whereupon, at 11:07 a.m., the above-entitled matter was concluded.)