Dry v. Comm'r of Internal Revenue

Full title: SHELLI DRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jul 3, 2023

No. 3281-23 (U.S.T.C. Jul. 3, 2023)

Opinion

3281-23

07-03-2023

SHELLI DRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

On June 30, 2023, the parties filed a Proposed Stipulated Decision for the Court's consideration. However, the proposed decision document contains a typographical error, stating in part "that there is a no penalty under I.R.C. § 6662(a) due from petitioner for taxable year 2020." Consequently, the Court is unable to process the Proposed Stipulated Decision. That being so, it is

ORDERED that the parties' Proposed Stipulated Decision is hereby deemed stricken from the Court's record in this case. It is further

ORDERED that, on or before August 4, 2023, the parties shall file a revised proposed stipulated decision.