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.