Opinion
9539-15
10-17-2023
RITCHIE N. STEVENS & JULIE KEEN-STEVENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
James S. Halpern, Judge.
Respondent determined deficiencies in petitioners' Federal income tax for their taxable years ended December 31, 2008, 2009, and 2010. He also determined additions to tax under section 6651(a)(1) and accuracy-related penalties under section 6662(a) for 2008 and 2010. Respondent issued separate notices of deficiency to each petitioner for his or her taxable years ended December 31, 2005, 2007, 2011, and 2012. The notices of deficiency for 2005, 2007, 2011, and 2012 determined deficiencies in each petitioner's Federal income tax for each of those years and also determined additions to tax under section 6651(a)(1) and (2) and estimated additions to tax under section 6654 for 2011 and 2012. In an Order entered November 18, 2020, we decided that petitioners had no deficiencies in income tax or additions to tax or penalties due for the taxable years 2007, 2009, 2010, 2011, and 2012. We also made a declaration under section 6234(c) as to specified nonpartnership items for petitioners' taxable year 2008.
Statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect for the years in issue.
The government appealed our decision in regard to the taxable years 2007 and 2009 through 2012 to the Court of Appeals for the Ninth Circuit. That court "reverse[d] [our] conclusion that [petitioners] owed neither deficiencies nor penalties in taxable years 2007 and 2009 through 2012, and . . . remand[ed] for a recalculation of [petitioners'] deficiencies and penalties for those years." Keene-Stevens v. Commissioner, 72 F.4th 1015, 1018 (9th Cir. 2023), rev'g and remanding T.C. Memo. 2020-118. After receiving the mandate from the court of appeals, we held a conference call with the parties to solicit their views on how to proceed on remand. During that call, the parties asked for time to consult among themselves to identify points of agreement or disagreement. In response to the parties' request, it is
Petitioners appealed our decision in regard to petitioners' 2008 taxable year but the Ninth Circuit dismissed that appeal for failure to prosecute. Stevens v. Commissioner, 2022 WL 4234267 (June 8, 2022).
ORDERED that the parties shall, jointly or separately, submit a report on or before November 16, 2023, advising the Court of the status of their consultations concerning the disposition of the case on remand from the Ninth Circuit.