Opinion
12734-22
04-21-2023
ESTATE OF ZINA C. COLE, DECEASED, LAUREN ELIZABETH COLE, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge
On April 19, 2023, the parties filed a proposed stipulated decision document. [Doc. 18.] After review, it appears that this document does not address the additions to tax under I.R.C. § 6651(a)(1) and (2) for taxable year 2018, as indicated in the notice of deficiency.
On April 20, 2023, the parties filed another proposed stipulated decision document, therein including the references to I.R.C. § 6651(a)(1) and (2) for taxable year 2018.
Upon due consideration, it is
ORDERED that the proposed stipulated decision filed on April 19, 2023, is hereby deemed stricken from the Court's record.