Opinion
5073-21
03-28-2022
DENNIS JAMES PEARSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On February 23, 2022, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation. However, review showed that the decision reflected an atypical discrepancy between the deficiency amount and the amount upon which the addition to tax under section 6651(a)(2) of the Internal Revenue Code is to be computed. A subsequent report by respondent, filed March 25, 2022, advised that the discrepancy resulted from an error and that efforts to procure a corrected Proposed Stipulated Decision were in progress.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed February 23, 2022, is hereby deemed stricken from the Court's record in this case.