Opinion
26731-22
09-18-2023
ANDREW N. WILLE & SUSAN L. SKALSKY WILLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 13, 2023, the parties filed, inter alia, a Proposed Stipulated Decision for the Court's consideration. However, the proposed decision document references an I.R.C. section 6662(a) accuracy-related penalty, and no such penalty appears to be at issue in this case. Consequently, the Court is unable to process the Proposed Stipulated Decision. That being so, 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 October 18, 2023, the parties shall file a revised proposed stipulated decision.