Opinion
20449-19S
10-18-2021
Yetunde Teyibo & Ayokunle Agbeluyi Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Peter J. Panuthos Special Trial Judge
By notice dated June 2, 2021, this case is calendared for trial at the New York, New York remote trial session of the Court commencing on November 1, 2021. On October 7, 2021, the parties submitted a proposed stipulated decision. A review of the proposed stipulated decision reflects that it does not comport with the August 21, 2019, notice of deficiency issued in this case. The face page of the notice of deficiency reflects a deficiency for 2017 of $3,625 and penalties pursuant to I.R.C. section 6663 of $19.50 and I.R.C. section 6676 of $2,325.80. The proposed stipulated decision makes no reference to the penalty pursuant to I.R.C. section 6676.
The Court also has concerns as to whether there is an actual deficiency in this case which would give rise to jurisdiction since the documents attached to the notice suggest that the amount results, at least in part, from an over withholding. Further, the Court has concerns as to its jurisdiction as to the penalty under I.R.C. section 6676. The Court notes that there appear to be similar issues with a proposed stipulated decision in a related case for tax year 2016 at docket no. 20448-19S. In that case, the proposed stipulated decision makes no reference to "manually computed penalties" of $9,363 as shown on the face page of the notice of deficiency. By Order dated October 13, 2021, the proposed stipulated decision at docket no. 20448-19S was stricken on a separate ground.
The Court will order the parties to be prepared to explain at the scheduled trial session of the Court whether the Court has jurisdiction in all or part of this case. If either party concludes that the Court lacks jurisdiction in all or part of this case said party should be prepared to file an appropriate motion. The Court will hold in abeyance the proposed stipulated decision filed October 7, 2021.
Premises considered, it is hereby
ORDERED that the parties should be prepared to present argument and or appropriate motions at the scheduled trial on November 1, 2021, consistent with the Court's discussion of jurisdiction in this matter.