Opinion
151-21L
09-27-2024
YOGI METAL GROUP INC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Emin Toro Judge
On September 19, 2024, the parties filed a Proposed Stipulated Decision (Doc. 31). The signature block reads "Yogita Rochlani, Petitioner."
Rule 23(a)(3) of the Tax Court Rules of Practice and Procedure directs that, in a signature block, "the signature of a petitioner corporation . . . must be in the name of the corporation . . . by one of its active and authorized officers . . ., as for example 'Mary Doe, Inc., by Richard Roe, President.'"
Because the Proposed Stipulated Decision does not comply with Rule 23(a)(3), the Court is unable to process it. But the Court has previously recognized Yogita Rochlani as the owner and an officer of petitioner Yogi Metal Group Inc. See Transcript of April 17, 2024 (Doc. 24). The Court will therefore treat the Proposed Stipulated Decision as the parties' Settlement Stipulation.
In view of the foregoing, and to give effect to the agreement of the parties in this case, it is hereby
ORDERED that the parties' Proposed Stipulated Decision (Doc. 31) filed September 19, 2024, is recharacterized as the parties' Settlement Stipulation. It is further
ORDERED AND DECIDED that the determinations set forth in the Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330 issued to Petitioner on December 8, 2020, for Petitioner's Form 720 tax liabilities for taxable periods 12/2015, 09/2017, 03/2018, and 06/2018, and upon which this case is based, as supplemented by the Notice of Determination issued on May 29, 2024, are sustained, except as provided herein; and
That all outstanding taxes, penalties, and interest for the taxable period 12/2015 have been paid in full and the determination set forth in the Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330 issued to Petitioner on December 8, 2020, with respect to Petitioner's Form 720 tax liability for the taxable period 12/2015 is moot.