Opinion
34573-21
06-06-2022
YOGEESH N. KORI & SUNEETHA Y. KORI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 3, 2022, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for the underlying 2019 taxable year. However, review shows that neither the Proposed Stipulated Decision nor the Settlement Stipulation addresses an accuracy-related penalty reflected on the notice of deficiency. Additionally, the Proposed Stipulated Decision refers to a claim for refund filed April 15, 2019, which seems illogical for the 2019 tax year.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed June 3, 2022, are hereby deemed stricken from the Court's record in this case.