Opinion
17364-21S
03-24-2022
Jennifer A. Helling, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the May 23, 2022, Denver, Colorado, Trial Session of the Court.
On March 23, 2022, the parties filed a Proposed Stipulated Decision. Upon review of the proposed Stipulated Decision, the Court notes that the parties incorrectly refer to I.R.C. § 6662(a) as an addition to tax. Accordingly, the Court will strike the proposed stipulated decision from the record. For cause, it is
ORDERED that the parties' Proposed Stipulated Decision, filed March 23, 2022, is hereby stricken from the record in this case. 1