Opinion
13344-21S
05-25-2022
DONALD S. LEWIS & WENDY LORENZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley. Chief Judge
On May 24, 2022, the parties filed, inter alia, a Proposed Stipulated Decision. However, the Court notes that the proposed decision document does not address petitioners' liability, if any, for the I.R.C. section 6662(a) accuracy-related penalty determined in the Notice of Deficiency upon which this case is based. Consequently, the Court is unable to process the parties' Proposed Stipulated Decision.
For cause, it is
ORDERED that the parties' Proposed Stipulated Decision is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before June 15, 2022, the parties shall file a revised proposed stipulated decision.