Opinion
7806-23S
07-25-2023
DOUGLAS MARTIN DANGERFIELD & NANCY HUTTO DANGERFIELD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On July 19, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation. However, review shows that the proposed decision fails to address an accuracy-related penalty reflected on the notice of deficiency for 2020 on which the instant proceeding is based.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed July 19, 2023, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before August 14, 2023, the parties shall file a revised proposed stipulated decision for the Court's consideration.