Opinion
12398-23
10-11-2023
GERRY BUNTYN, JR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On October 6, 2023, the parties filed a Proposed Stipulated Decision in this case. Therein, the parties stated that there was no deficiency in income tax due from, nor overpayment due to, petitioner for taxable year 2021. However, the notice of deficiency from which this case arose also asserted a substantial understatement penalty, and the Proposed Stipulated Decision makes no mention of this penalty. Further, the header of the second page of the document shows the docket number of an unrelated case.
Upon due consideration of the above, it is
ORDERED that the Proposed Stipulated Decision filed by the parties on October 6, 2023, is hereby deemed stricken from the record in this case. It is further
ORDERED that, on or before October 31, 2023, the parties shall file a revised Proposed Stipulated Decision.