Opinion
12634-21
08-18-2023
JOEL FREDERICSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge.
On July 26, 2023, the parties filed a proposed stipulated decision. The proposed decision referenced a settlement stipulation which was not attached thereto. The Court directed respondent to file the settlement stipulation on or before August 11, 2023. On July 27, 2023, respondent filed the settlement stipulation. Upon review of settlement stipulation, the Court noticed a discrepancy between the proposed decision and settlement stipulation amounts for petitioner's 2018 penalty under I.R.C. section 6651(a)(1). A staff member of the undersigned contacted respondent's counsel's office about the discrepancy and was informed that respondent's counsel would file a revised settlement stipulation and proposed stipulation decision.
On August 11, 2023, respondent filed the revised settlement stipulation and proposed stipulation decision in which the Court has reviewed and will enter the revised decision into the record.
Upon due consideration of the foregoing, it is
ORDERED that the Clerk of the Court shall strike respondent's proposed decision (Index #23) and settlement stipulation (Index No. 25) from the Court's record in this case.