Opinion
12960-20
10-27-2022
MANUEL CORPENO & CLAUDIA CORPENO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge
On June 24, 2022, this case was set for trial at the Court's Trial Session in Dallas, Texas set to commence on October 24, 2022.
On September 29, 2022, the parties filed with the Court a Proposed Stipulated Decision (Document Index No. 13). That Proposed Stipulated Decision did not address the penalty under I.R.C. Section 6663, as proposed in the Notice of Deficiency dated July 29, 2020, and contested by petitioners. On October 12, 2022, the parties filed another Proposed Stipulated Decision (Document Index No. 14) which addressed that penalty. The Court signed and entered the corrected Stipulated Decision on October 19, 2022.
Upon due consideration, and for cause, it is
ORDERED that the parties' Proposed Stipulated Decision at Document Index No. 13, filed with the Court on September 29, 2022, is stricken from the record of this case.