Opinion
14494-22S
01-24-2023
SILVESTRE HUERTERO GUZMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN, CHIEF JUDGE.
On January 20, 2023, the parties filed a Proposed Stipulated Decision and Settlement Stipulation for the Court's consideration. However, the Court is unable to process these filings due to several errors contained therein. First, the caption on both documents is incorrect; specifically, petitioner's middle name is misspelled. Second, the proposed decision document references an I.R.C. section 6662(a) accuracy-related penalty, but no such penalty is at issue in this case. Third, the Settlement Stipulation references an attached Statement of Account (Form 3623) for petitioner's taxable year 2020, but no such document is attached.
Accordingly, it is
ORDERED that the parties' Proposed Stipulated Decision and Settlement Stipulation are hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before February 23, 2023, the parties shall file a revised proposed stipulated decision and settlement stipulation.