Opinion
2994-21
03-23-2022
Angel F. Diaz III Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Patrick J. Urda Judge
This case is currently calendared on the Court's New York, New York, trial session, scheduled to begin April 25, 2022.
On March 17, 2022, the parties filed a joint proposed stipulated decision. It appears that the parties addressed a penalty under I.R.C. § 6662(a). However, there was no penalty under I.R.C. § 6662(a) at issue, as indicated on the notice of deficiency. We will strike the proposed stipulated decision.
Upon due consideration, it is
ORDERED that the proposed stipulated decision document is hereby stricken from the Court's record.