Opinion
14317-22
02-07-2023
BRIAN CAUFIELD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On February 3, 2023, the parties filed in the above-docketed matter a Proposed Stipulated Decision for the Court's consideration. Among other things, the proposed decision document determines that "there is no penalty due from the petitioner for the taxable year 2020 under the provisions of I.R.C. § 6662(a) and § 6662(b)(1)."
However, the Notice of Deficiency upon which this case is based determined that petitioner was liable for an accuracy-related penalty on the ground of a substantial tax understatement (rather than negligence, as the parties' proposed decision document indicates). Compare I.R.C. § 6662(b)(2), (d) with I.R.C. § 6662(b)(1). Moreover, it does not appear that the Answer asserts negligence as a ground for the accuracy-related penalty at issue in this case. Accordingly, it does not appear that petitioner's liability, if any, for an accuracy-related penalty on the ground of negligence under I.R.C. section 6662(b)(1) is before the Court at this time. Consequently, the Court is unable to process the parties' Proposed Stipulated Decision.
Upon due consideration and for cause, it is
ORDERED that the parties' Proposed Stipulated Decision, filed February 3, 2023, is hereby deemed stricken from the Court's record in this case.