Opinion
17135-22
08-16-2023
HEATHER BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 15, 2023, the parties filed a Proposed Stipulated Decision for the Court's consideration. A review of that document discloses that it fails to address the penalty under I.R.C. §6662(a) 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 is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before September 15, 2023, the parties shall file a revised Proposed Stipulated Decision for the Court's consideration.