Opinion
37067-21S
10-07-2022
JOSEPH L. GIBBS, III & ANDREA GIBBS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 5, 2022, the parties filed a Joint Proposed Stipulated Decision. Upon review of the proposed decision, the Court notes that the proposed stipulated decision fails to address a section 6662(a) penalty that is in the notice of deficiency.
Upon due consideration and for cause, it is
ORDERED that the parties' Joint Proposed Stipulated Decision, filed October 5, 2022, is hereby deemed stricken from the Court's record in this case.