Opinion
21269-22
09-18-2023
AHMED SALEM & NOOR O. OBAID, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge.
On September 13, 2023, the parties filed a proposed stipulated decision (PSD). This PSD states that "there is a penalty due from petitioners for the taxable year 2019 under the provisions of IRC § 6662(a)." On September 15, 2023, the parties filed a revised PSD that properly reflects their agreement that "there is no penalty due from petitioners for the taxable year 2019 under the provisions of IRC § 6662(a)."
For cause, it is
ORDERED that the proposed stipulated decision, filed September 13, 2023, at docket entry #12, is hereby deemed stricken from the record of this case.