Opinion
3829-23
07-28-2023
ESTATE OF DAWN ELLICE FRNKA, DECEASED, BRETT EDWARD DESHAZO, INDEPENDENT EXECUTOR PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 26, 2023, the parties filed a Proposed Stipulated Decision for the Court's consideration. A review of that document discloses that it does not address the penalty proposed in the notice of deficiency on which this case is based.
Accordingly, upon due consideration, it is
ORDERED that the above-described proposed stipulated decision is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before August 25, 2023, the parties shall file a revised Proposed Stipulated Decision for the Court's consideration.