Johnson v. Comm'r of Internal Revenue

Full title: VALERIE JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Dec 20, 2022

No. 32115-21S (U.S.T.C. Dec. 20, 2022)

Opinion

32115-21S

12-20-2022

VALERIE JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Diana L. Leyden Special Trial Judge

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.