Opinion
34492-21S
01-13-2023
RONALD P. CREMER & LINDA K. CREMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ADAM B. LANDY SPECIAL TRIAL JUDGE
On January 12, 2023, the parties filed a settlement stipulation (Doc. 9) and a proposed stipulated decision (Doc. 10) which does not address the accuracy-related penalty pursuant to I.R.C. § 6662. The Court is therefore unable to process the parties' proposed stipulated decision.
Upon further review and for cause, it appearing that the record in this case does not contain a complete copy of the notice of deficiency issued with respect to petitioners' 2018 tax year, it is
ORDERED that the parties' proposed stipulated decision (Doc. 10), filed January 12, 2023, is hereby deemed stricken from the Court's record and shall not be viewable as part of this case. It is further
ORDERED that, on or before February 3, 2023, the parties shall electronically file a proposed stipulated decision or status report (preferably a joint report) to inform the Court of the then-present status of this case. It is further
ORDERED that, on or before February 3, 2023, respondent shall file a response to this Order and attach thereto a complete copy of the notice of deficiency on which this case is based.