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Deverter v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 8675-22 (U.S.T.C. Nov. 17, 2022)

Opinion

8675-22

11-17-2022

JOHN Q. DEVERTER & KELLY M. DEVERTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On November 10, 2022, the parties filed a proposed stipulated decision for the Court's consideration. A review of that document discloses that it does not address a penalty under I.R.C. section 6662(a) that is set forth in the notice of deficiency on which this case is based and includes additions to tax under I.R.C. sections 6651(a)(1) and (a)(2) that do not appear to have been set forth in the notice of deficiency.

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 23, 2022, the parties shall file a revised proposed stipulated decision for the Court's consideration.


Summaries of

Deverter v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 8675-22 (U.S.T.C. Nov. 17, 2022)
Case details for

Deverter v. Comm'r of Internal Revenue

Case Details

Full title:JOHN Q. DEVERTER & KELLY M. DEVERTER, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 17, 2022

Citations

No. 8675-22 (U.S.T.C. Nov. 17, 2022)