Opinion
6438-21
12-16-2021
Pedro Armendariz, III Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On December 9, 2021, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. However, review shows that the decision references an addition to tax under section 6651(a)(3) of the Internal Revenue Code (I.R.C.). Such addition is not reflected on the face of the underlying notice of deficiency for 2018, nor are additions under section 6651(a)(3), I.R.C., typically incorporated in Tax Court decisions above the intended judicial signature.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed December 9, 2021, is hereby deemed stricken from the Court's record in this case.