Judge David Gustafson has a bunch of Frequent Second miles. Today, he adds to them in James Houk and  Marsha Houk, Deceased, Docket No. 22140-15L, filed 2/23/18.

Marsha died between petition and Judge Gustafson’s grant of partial summary J to IRS on innocent spousery and collection alternatives. But Judge Gustafson left open the underlying tax liability. IRS sought remand to Appeals to consider same, got it, and Appeals issued a supplemental NOD (and Judge, thanks for not calling a supplemental NOD a “SNOD”; that would really confuse things).

Then Judge Gustafson decided to dismiss for lack of prosecution as to the late Marsha. But Jim and IRS settle before Judge Gustafson and the order clerks at the Glasshouse can crank out the dismissal order.

“…IRS informs the Court that Mr. Houk and respondent have reached a basis for settlement as to this case. The IRS reports that it has sent a proposed decision document to Mr. Houk captioned only in the name James Houk. The Court appreciates the parties’ work on the case. We note however, that the supplemental notice of determination underlying the matter was issued jointly to the Houks. Therefore, we will direct the parties to submit an appropriate decision document for the Court’s consideration bearing the appropriate caption of this case including the names of both Mr. Houk and Mrs. Houk.” Order, at pp. 1-2.

Just in case IRS’ counsel and Jim can’t sort all this out, Judge Gustafson orders “…Mr. Houk and the IRS shall submit a stipulated decision disposing of this case as to petitioners bearing the caption ‘James Houk and Marsha Houk, Deceased, Petitioners v. Commissioner of Internal Revenue, Commissioner’ [sic: I think you meant “Respondent,” Judge] and shall include the appropriate language dismissing for lack of prosecution insofar as the case relates to petitioner Marsha Houk, Deceased, and sustaining the determination of the Office of Appeals as to petitioner James Houk to the extent the parties have agreed.” Order, at p. 2.

Always obliging.