Opinion
3534-22S
09-06-2022
JOHN R. BURNS, JR. & CATHERINE D. BURNS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On August 31, 2022, the parties filed a Settlement Stipulation and a Proposed Stipulated Decision. However, upon review of the former, the Court notes that, although the Settlement Stipulation states that a Statement of Account (Form 3623) is attached thereto for the taxable year 2019, no such document appears to have been so attached. Upon review of the latter, the Court notes that, among other things, the proposed decision document incorporates references to an addition to tax under section 6654 of the Internal Revenue Code. Conversely, the underlying notice of deficiency reflects no such addition. Accordingly, it does not appear that petitioners' liability, if any, for a section 6654 addition to tax is before the Court at this time. Consequently, the Court is unable to process the parties' Proposed Stipulated Decision.
The premises considered, and for cause, it is
ORDERED that the parties' above-referenced Settlement Stipulation and Proposed Stipulated Decision are hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before September 23, 2022, the parties shall file either (1) a revised settlement stipulation and proposed stipulated decision, or, in the alternative, (2) a joint report regarding the then-s status of this case.