Opinion
627-22S
12-28-2022
MELVINA KING BARNETT & SAMUEL L. BARNETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
On December 13, 2022, the parties filed a Settlement Stipulation (Index #7). Upon review it was seen that on the last page, on the third line, the docket number was incorrect as there was no "S" designation. Therefore, the Settlement Stipulation document is erroneous, and we will strike it and instruct the parties to file a corrected one. A decision cannot be entered in this case until this matter is resolved.
On December 14, 2022, the Court served an Order on the parties instructing respondent to file a status report attaching thereto any relevant documents to demonstrate compliance with section 6751(b)(1) or notifying the Court whether he concedes the accuracy-related penalty under section 6662(a). Seeing that respondent conceded the 6662(a) penalty in his Proposed Stipulated Decision document filed December 13, 2022, the Order is essentially moot and will be vacated.
Upon due consideration and for cause, it is hereby:
ORDERED that the parties' Settlement Stipulation filed December 13, 2022 (index #7) is stricken from the Court's record in this case. It is further
ORDERED that on or before January 13, 2023, the parties shall file with the Court a corrected Settlement Stipulation document including the correct docket number. It is further
ORDERED that the Order served December 14, 2022, is vacated and set aside.