Opinion
32115-21S
12-20-2022
VALERIE JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
On December 19, 2022, the parties filed a Proposed Stipulated Decision. Upon review, it appears that the Proposed Stipulated Decision includes an accuracy-related penalty under I.R.C. § 6662(a). However, respondent conceded the accuracy-related penalty under I.R.C. § 6662(a) in a Status Report filed November 14, 2022. Accordingly, the Court will strike the proposed stipulated decision.
Upon due consideration and for cause, it is
ORDERED that the parties' Proposed Stipulated Decision filed December 19, 2022, is hereby stricken from the Court's record.