Opinion
18562-21S
09-16-2022
JENS HEIKO BUTENHOFF & SARA JENNIFER BUTENHOFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge.
This case is calendared for the October 11, 2022, San Francisco, California, remote Trial Session of the Court.
On September 15, 2022, the parties filed a Joint Proposed Stipulated Decision. Upon review of the proposed decision, the Court notes that the Decision incorrectly refers to a penalty under I.R.C. § 6662(a) and § 6662(b)(1) although there are no penalties at issue in this case.
For cause, it is
ORDERED that the Proposed Stipulated Decision, filed September 15, 2022, is stricken from the Court's record in this case. It is further
ORDERED that, on or before October 11, 2022, the parties shall file a revised Joint Proposed Stipulated Decision.