Opinion
22577-22S
03-17-2023
ERIC L. HACHERL & JEAN M. HACHERL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 15, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation. However, review shows that the decision references an accuracy-related penalty, whereas no penalty is reflected on the underlying notice of deficiency for 2020, nor does one appear to have been otherwise pled.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed March 15, 2023, is hereby deemed stricken from the Court's record in this case.