Opinion
31490-21S
06-01-2022
REBECCA LYNN FIKES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 25, 2022, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation. However, review shows that the decision incorporates an addition to tax under section 6651(a) (2) of the Internal Revenue Code that is not reflected on the underlying notice of deficiency for the taxable year 2019 or otherwise properly before the Court for purposes of a Tax Court decision.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed May 25, 2022, is hereby deemed stricken from the Court's record in this case.