Baham v. Comm'r of Internal Revenue

• Court: U.S. Tax Court
• Writing for the Court: PATRICK J. URDA CHIEF JUDGE.
• Docket Number: 7013-26S
• Decision Date: 01 October 2026
• Citation: Baham v. Comm'r of Internal Revenue, 7013-26S (T.C. Oct 01, 2026)
• Parties: CHELSIE BAHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

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CHELSIE BAHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

No. 7013-26S

United States Tax Court

October 1, 2026

ORDER

PATRICK J. URDA CHIEF JUDGE.

On September 25, 2026, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision endeavoring to resolve this litigation. However, review shows that the decision fails to address an accuracy-related penalty determined in the underlying notice of deficiency for 2023. As such, the Proposed Stipulated Decision fails to offer a comprehensive resolutationof this proceeding.

The premises considered, and for cause, it is

ORDERED that the Proposed Stipulated Decision, filed September 25 2026, is hereby deemed...