Opinion
14657-20
04-14-2023
ESTATE OF GAD NAUMAN, DECEASED, ZVIYA PARNES, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge
On April 4, 2023, the parties filed a proposed stipulated decision. That document is improper in several respects, specifically, in that: (1) it incorporates transferor/transferee language, which is inappropriate in a deficiency case, (2) it incorporates matters concerning interest to be paid above the intended judicial signature, rather than in stipulations following such intended signature or in a separate settlement stipulation, and (3) it mischaracterizes the penalty under I.R.C. section 6662 as a "tax". We will, therefore, strike the proposed stipulated decision, filed April 4, 2023, and direct the parties to file a revised proposed stipulated decision that properly addresses the deficiency and penalty set forth in the notice of deficiency on which this case is based.
Upon due consideration of the foregoing, it is
ORDERED that the parties' above-referenced proposed stipulated decision is hereby deemed stricken from the Court's record. It is further
ORDERED that, on or before May 12, 2023, the parties shall file a revised proposed stipulated decision.