Opinion
21419-21
08-04-2022
SCOTT DOUGLAS BROGDEN & KATHLEEN ANN BROGDEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 21, 2022, the parties filed a settlement stipulation and a proposed stipulated decision for the Court's consideration. On July 22, 2022, the parties filed another settlement stipulation. A review of the proposed stipulated decision discloses that it does not address the section 6662(a) penalty set forth in the notice of deficiency on which this case is based.
Accordingly, upon due consideration, it is
ORDERED that the above-described proposed stipulated decision and settlement stipulations filed by the parties are stricken from the Court's record in this case. It is further
ORDERED that, on or before September 6, 2022, the parties shall file revised proposed decision documents for the Court's consideration.