Opinion
5558-20S
09-13-2021
Jorge Aguirre & Maricela Jimenez, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Diana L. Leyden Special Trial Judge
On August 16, 2021, the parties filed a Proposed Stipulated Decision. Upon review of the Proposed Stipulated Decision document, it appears the reference to section 6651(a)(1) as a penalty for the taxable years 2014, 2015, and 2016 are improper. For cause, it is
ORDERED that the parties' Proposed Stipulated Decision, filed August 16, 2021, is hereby stricken from the record in this case.
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