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Radoccia v. Comm'r of Internal Revenue

United States Tax Court
Feb 23, 2023
No. 2304-22S (U.S.T.C. Feb. 23, 2023)

Opinion

2304-22S

02-23-2023

RICHARD A. RADOCCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Courtney D. Jones, Judge

This case is scheduled for trial at the session of the Court scheduled to commence on March 6, 2023, in Richmond, Virginia (Charlottesville). On February 13, 2023, the parties filed a Proposed Stipulated Decision for the Court's consideration. However, the Court is unable to process this filing due to an error contained therein. The deficiencies in income tax and penalties at issue in the instant case relate to taxable year 2018. The parties erroneously stated that, after the application of I.R.C. § 6015(b), the deficiencies in income tax and penalties due related to taxable year 2016.

Upon due consideration, it is

ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on March 6, 2023. It is further

ORDERED that jurisdiction of this case is retained by the undersigned. lt is further

ORDERED that the parties' Proposed Stipulated Decision (Doc. 10), filed February 13, 2023, is hereby deemed stricken from the Court's record. It is further

ORDERED that the parties shall submit a revised Proposed Stipulated Decision or a status report (preferably a joint report) on or before April 28, 2023.


Summaries of

Radoccia v. Comm'r of Internal Revenue

United States Tax Court
Feb 23, 2023
No. 2304-22S (U.S.T.C. Feb. 23, 2023)
Case details for

Radoccia v. Comm'r of Internal Revenue

Case Details

Full title:RICHARD A. RADOCCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Feb 23, 2023

Citations

No. 2304-22S (U.S.T.C. Feb. 23, 2023)