Opinion
30853-21S
08-01-2022
STEPHEN M. GOLDSTEIN & IIANA GOLDSTEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 26, 2022, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation, along with a Settlement Stipulation filed the same date. However, review shows that the Proposed Stipulated Decision references an accuracy-related penalty for the 2018 year that is not reflected on the underlying notice of deficiency or otherwise pled by respondent.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed July 26, 2022, are hereby deemed stricken from the Court's record in this case.