Opinion
11572-20
01-28-2022
Raul Cruz Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
David Gustafson, Judge
On January 27, 2022, the parties filed a proposed stipulated decision in this case, and the Court appreciates the work reflected in that submission. It appears that the notice of deficiency attached to the petition (which determined a penalty for 2017) is altogether silent as to penalty for 2018, and that respondent did not plead a 2018 penalty in his answer. However, the proposed decision, in addition to determining a penalty for 2017, purports to determine zero penalty for 2018. It is unclear whether we have warrant to determine even a zero penalty for 2018. It is therefore
ORDERED that, no later than March 4, 2022, the parties shall file either a corrected proposed stipulated decision, or a status report explaining the propriety of the zero penalty determination for 2018, or another appropriate filing.