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Corea v. Comm'r of Internal Revenue

United States Tax Court
Nov 9, 2022
No. 815-22 (U.S.T.C. Nov. 9, 2022)

Opinion

815-22

11-09-2022

JORGE A. COREA & MARGARITA R. COREA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On October 27, 2022, the parties filed a proposed stipulated decision for the Court's consideration. A review of that document discloses that it references an "I.R.C. §6662(a)" penalty, rather than the I.R.C. §6676 penalty set forth in the notice of deficiency upon which this case is based.

Accordingly, upon due consideration, it is

ORDERED that the above-described proposed stipulated decision is stricken from the Court's record in this case. It is further

ORDERED that, on or before December 8, 2022, the parties shall file a revised proposed stipulated decision for the Court's consideration.


Summaries of

Corea v. Comm'r of Internal Revenue

United States Tax Court
Nov 9, 2022
No. 815-22 (U.S.T.C. Nov. 9, 2022)
Case details for

Corea v. Comm'r of Internal Revenue

Case Details

Full title:JORGE A. COREA & MARGARITA R. COREA, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 9, 2022

Citations

No. 815-22 (U.S.T.C. Nov. 9, 2022)