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Ma v. Comm'r of Internal Revenue

United States Tax Court
Apr 18, 2023
No. 18094-22S (U.S.T.C. Apr. 18, 2023)

Opinion

18094-22S

04-18-2023

MEGAN H. MA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN, CHIEF JUDGE.

On April 3, 2023, 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 2020 taxable year. However, review shows that both the Proposed Stipulated Decision and the Settlement Stipulation reference an accuracy-related penalty that does not appear to be reflected on the notice of deficiency for 2020 on which this case is based or to have been otherwise pled.

The premises considered, and for cause, it is

ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed April 3, 2023, are hereby deemed stricken from the Court's record in this case.


Summaries of

Ma v. Comm'r of Internal Revenue

United States Tax Court
Apr 18, 2023
No. 18094-22S (U.S.T.C. Apr. 18, 2023)
Case details for

Ma v. Comm'r of Internal Revenue

Case Details

Full title:MEGAN H. MA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Apr 18, 2023

Citations

No. 18094-22S (U.S.T.C. Apr. 18, 2023)