- 2 -
Background
The record establishes and/or the parties do not dispute the
following.
At the time the petition was filed, petitioner Mohammed Ali
Gazi (Mr. Gazi) resided in Pikesville, Maryland.
On January 30, 1998, respondent issued a notice of defi-
ciency (notice) to Mr. Gazi and his wife, Raees Iftekhar Gazi
(Ms. Gazi),1 with respect to their taxable years 1983 through
1989. (We shall refer to Mr. Gazi and Ms. Gazi collectively as
the Gazis.) The Gazis filed a petition with the Court with
respect to that notice and commenced the case at docket No. 7950-
98. (We shall refer to the case at docket No. 7950-98 as the
Gazis’ Tax Court case.) At the time the Gazis filed the petition
commencing the Gazis’ Tax Court case, Jay E. Kauffman (Mr.
Kauffman) represented them.
On June 30, 2003, the parties in the Gazis’ Tax Court case
submitted to the Court a stipulated decision document (stipulated
decision document in the Gazis’ Tax Court case) that Mr. Kauffman
executed on behalf of the Gazis and that counsel for the Commis-
sioner of Internal Revenue (Commissioner) executed on behalf of
the Commissioner.
On July 8, 2003, pursuant to the agreement of the parties as
reflected in the stipulated decision document in the Gazis’ Tax
1Ms. Gazi died on July 23, 2003.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: March 27, 2008