Opinion
24710-21
01-22-2024
ERIC D. THOMAS & TERRI J. THOMAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On January 18, 2024, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation. However, review of and comparison with the record has raised several concerns. First, prior to entry of such stipulated decision, it is advisable to ensure that the record herein is complete insofar as concerns the documentation (1) relevant to establish the Court's jurisdiction over all parties and taxable periods and/or (2) referenced in the decision. Here, the sole copy of the notice of deficiency for 2015 and 2016 in the record was issued only to Eric D. Thomas. Second, while the Proposed Stipulated Decision addresses an accuracy-related penalty for 2015, neither the face of the notice of deficiency nor the attached forms explaining income tax changes appear to incorporate such a penalty. Rather, its appearance would seem to be limited to the attached Form 4089, Notice of Deficiency - Waiver. Such draws questions as to whether the penalty was properly determined in the notice and is before the Court.
Accordingly, upon due consideration, it is
ORDERED that, on or before February 12, 2024, respondent shall file a report addressing the discrepancy with respect to the accuracy-related penalty for 2015 and attaching copy of the notice of deficiency for 2015 and 2016 issued to Terri J. Thomas. Appropriate action will then be taken with respect to the stipulated decision received.