Opinion
27638-21S
02-21-2023
ANDRE PIERRE COLEMAN & TERESA LYNN COLEMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
COURTNEY D. JONES, JUDGE.
On February 13, 2023, the parties filed a Settlement Stipulation (Doc. 10) and Proposed Stipulated Decision (Doc. 11). These filings did not address the substantial understatement penalty pursuant to I.R.C. § 6662(a), which was raised in the notice of deficiency dated May 17, 2021. The Court is therefore unable to process the parties' Proposed Stipulated Decision.
Upon due consideration and for cause, it is
ORDERED that the parties' Settlement Stipulation (Doc. 10) and Proposed Stipulated Decision (Doc. 11), each filed February 13, 2023, are hereby deemed stricken from the Court's record. It is further
ORDERED that the parties shall submit a revised Proposed Stipulated Decision or a status report (preferably a joint report) on or before March 2, 2023.