- 4 - in that motion that the parties had agreed that there is no deficiency due from Ms. White for taxable year 2001, and that respondent conceded the additions to tax determined in the notice of deficiency. Respondent’s second motion also stated that the parties had entered into a stipulation of settled issues that would resolve all issues raised in the notice of deficiency. Respondent’s second motion stated that the stipulation of settled issues would be filed, pursuant to Rule 231(c), at the time the estate’s motion for litigation costs was filed. Respondent’s second motion was filed approximately 92 days after the petition was filed. Respondent never filed an answer in this case. Shortly thereafter, the Court received the stipulation of settled issues mentioned in respondent’s second motion. In that document, the parties agreed that Ms. White was not required to file an income tax return for taxable year 2001. They also agreed that the income reported by the payors, who are listed above, had been reported on income tax returns filed on behalf of the estate. In that document, respondent again conceded that there is no deficiency in income tax due from Ms. White for 2001, and that the additions to tax determined in the notice of deficiency are not due from Ms. White.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011