Opinion
24905-22S
02-24-2023
JEFFREY DAVID BOREN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 16, 2023, the parties filed a proposed stipulated decision for the Court's consideration. A review of that document discloses that the tax year set forth therein with respect to the section 6662(a) penalty is incorrect.
Accordingly, upon due consideration, it is
ORDERED that the above-described proposed stipulated decision is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before March 17, 2023, the parties shall file a revised proposed stipulated decision for the Court's consideration.