Acey v. Comm'r of Internal Revenue

Full title: GWENDOLYN ACEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 28, 2022

No. 4871-21S (U.S.T.C. Apr. 28, 2022)

Opinion

4871-21S

04-28-2022

GWENDOLYN ACEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Adam B. Landy, Special Trial Judge

ORDER

Adam B. Landy, Special Trial Judge

On April 26, 2022, the parties filed a Proposed Stipulated Decision (Doc. 12) and a Settlement Stipulation (Doc. 13). The Proposed Stipulated Decision addresses an accuracy-related penalty, pursuant to I.R.C. § 6662(a), that is not raised in the Notice of Deficiency, dated November 23, 2020. The Court is therefore unable to process the parties' Proposed Stipulated Decision.

Upon due consideration, it is

ORDERED that the parties' Proposed Stipulated Decision, filed April 26, 2022, is hereby deemed stricken from the Court's record and shall not be viewable as part of this case. It is further

ORDERED that, on or before May 27, 2022, the parties shall submit a revised Proposed Stipulated Decision or Status Report (preferably a joint report) to inform the Court of the then-present status of the case.