Opinion
11963-23
05-20-2024
ANDREA GOINES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On May 17, 2024, the parties filed in the above-docketed matter a Proposed Stipulated Decision for the Court's consideration. Among other things, the proposed decision document determines that "there is no penalty due from the petitioner for the taxable year 2021 under the provisions of I.R.C. § 6662(a) and § 6662(b)(1)." However, the Notice of Deficiency upon which this case is based determined that petitioner was liable for an accuracy-related penalty on the ground of a substantial tax understatement (rather than negligence, as the parties' proposed decision document indicates). Compare I.R.C. § 6662(b)(2), (d) with I.R.C. § 6662(b)(1). Moreover, it does not appear that the Answer asserts negligence as a ground for the accuracy-related penalty at issue in this case.
Accordingly, it does not appear that petitioner's liability, if any, for an accuracy-related penalty on the ground of negligence under I.R.C. section 6662(b)(1) is before the Court at this time. Consequently, the Court is unable to process the parties' Proposed Stipulated Decision.
Moreover, the Proposed Stipulated Decision does not appear to comply with Rule 23(a)(4) of the Tax Court Rules of Practice and Procedure, insofar as it does not omit the mailing address, email address, and telephone number for counsel for respondent.
Upon due consideration and for cause, it is
ORDERED that the parties' Proposed Stipulated Decision, filed May 17, 2024, is hereby deemed stricken from the Court's record in this case.