Opinion
7929-21
03-24-2022
Charles H. Griner Jr Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Kathleen Kerrigan Judge.
On March 23, 2022, the parties filed a Proposed Stipulated Decision for the Court's consideration. However the deficiency proposed therein for the 2016 taxable year, $2,069.00, is more than the deficiency determined for that year in the Notice of Deficiency, $871.00. Respondent did not assert an increased deficiency in the Answer and nothing below the line in the Proposed Stipulated Decision accounts for the increase. Accordingly, the Court is unable to process the parties' Proposed Stipulated Decision.
For cause, it is
ORDERED that the Proposed Stipulated Decision, filed March 23, 2022, is hereby stricken from the Court's record in this case. It is further
ORDERED that the parties shall, on or before April 25, 2022, file a revised Proposed Stipulated Decision.