Opinion
2742-22
04-18-2024
JAMES B. BAXTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 12, 2024, the parties filed a proposed stipulated decision in this case. Upon review of the document, it appears that the I.R.C. § 6662(a) penalty listed in the decision document does not match the additions-to-tax that were listed in the notices of deficiency that gave rise to the petition in this case. Premises considered, it is
ORDERED that the proposed stipulated decision, filed April 12, 2024, is hereby stricken from the Court's record in this case. It is further
ORDERED that the parties shall, on or before May 1, 2024, file a proposed stipulated decision.