Opinion
15485-22
03-27-2023
MARCY LEIGHANN DEVILLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On March 13, 2023, the parties filed a Proposed Stipulated Decision. Upon review, the Court notes that the proposed decision document incorporates references to an addition to tax under section 6654 of the Internal Revenue Code. Conversely, the underlying notice of deficiency reflects no such addition nor does it appear that the Answer asserts that petitioner is liable for an addition to tax under section 6654. Accordingly, it does not appear that petitioner's liability, if any, for a section 6654 addition to tax is before the Court at this time. A review of the proposed decision document discloses that respondent's signature block does not contain respondent's counsel's name or Tax Court bar number as required by Rule 23(a)(3), Tax Court Rules of Practice and Procedure. Consequently, the Court is unable to process the parties' Proposed Stipulated Decision.
The premises considered, and for cause, it is
ORDERED that the parties' above-referenced Proposed Stipulated Decision is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before April 10, 2023, the parties shall file a revised proposed stipulated decision or a joint report regarding the then-present status of this case.