T.C. Memo. 2015-37
UNITED STATES TAX COURT
HARTLAND MANAGEMENT SERVICES, INC., ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket Nos. 3275-13, 3279-13, Filed March 9, 2015.
3610-13.
Reggie L. Wegner, for petitioners.
George W. Bezold, for respondent.
1
Cases of the following petitioners are consolidated herewith: Craig J.
Kunkel and Kim M. Kunkel, docket No. 3279-13; and Integra Engineering, LTD,
docket No. 3610-13.
*
This opinion supplements our previously filed opinion in Hartland Mgmt.
Servs., Inc. v. Commissioner, T.C. Memo. 2015-8. All Rule references are to the
Tax Court Rules of Practice and Procedure.
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[*2] SUPPLEMENTAL MEMORANDUM OPINION
COHEN, Judge: Our Memorandum Opinion, T.C. Memo. 2015-8, was filed
January 12, 2015. On January 22, 2015, the parties filed a joint motion for
reconsideration of findings or opinion pursuant to Rule 161, in which they reveal
for the first time in the record that (1) the deficiencies, penalties, and interest for
the taxable years ended May 31, 2010, and May 31, 2011, for Hartland
Management Services, Inc., for the years 2009 and 2010 for Craig J. Kunkel and
Kim M. Kunkel, and for the taxable years ended November 30, 2009, and
November 30, 2010, for Integra Engineering, LTD, were assessed by the Internal
Revenue Service and paid by petitioners, the latter having filed suits, still pending,
with respect to those years in the U.S. District Court for the Eastern District of
Wisconsin; and (2) after submitting this matter to this Court with respect to the
period of limitations issue for earlier years, the parties reached an agreement that
would result in a calculation of deficiencies different from those in the statutory
notice for the earlier year for each petitioner.
We concluded in our Memorandum Opinion that petitioners had conceded
certain issues by failing to raise them. However, it now appears that the issues
other than the period of limitations were not before the Court and that sustaining
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[*3] the determinations in the statutory notice is contrary to the previously
undisclosed agreement of the parties. Thus, all references to Hartland
Management Services, Inc.’s 2010 and 2011 taxable years, Craig J. Kunkel and
Kim M. Kunkel’s 2009 and 2010 tax years, and Integra Engineering, LTD’s 2009
and 2010 taxable years and their related deficiencies and penalties should be
disregarded, and the decisions for the remaining years should be consistent with
the agreement of the parties rather than decisions for respondent consistent with
the statutory notices.
To reflect the foregoing,
Appropriate decisions will
be entered.